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Chap 1 Notes_Part_1 - Judgment not black and white What is...

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Session 1 Overview I. Overview of course and today's lecture II. Discuss syllabus and course objectives III. Expectations Auditing v. Accounting IV. Assurance Services and Attestation V. What is auditing? Develop a definition VI. Why is auditing demanded? VII. 10 GAAS; Ethics Case VIII. Forces promoting audit quality
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Expectations All students are highly motivated Much like a 3 year law school program Auditing v. Accounting motivation + analytical ability communication skills emphasized professional oral and written communication skills, listening, interviewing auditees, team work, resolving conflict
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