(Auditing I, ACG 5637, Fall 2011)
1 of 8
ACG 5637 - AUDITING I
Sections 2334 and 3373
Fisher School of Accounting
The University of Florida
Robert R. Tucker
, Ph.D., CPA, CIA
3 credit hours
Office 330 Gerson Hall
Section 2334 meets: MW 1:55-3:35PM
Tel. (352) 273-0226
Section 3373 meets: MW 4:05AM-5:45PM
Office Hours: MW 12:30-1:30PM
Classroom: GER 126
or by Appointment
Prerequisite: ACG 4133C and ACG 4352C
The course is designed to provide a conceptual background of the audit environment as well
as adequate procedural coverage as to be sufficient for those intending to take positions in public
accounting or internal auditing.
While the first part of the course emphasizes concepts, the second
part provides practice in planning audits, accumulating evidence, documenting results, and
formulating audit judgments and decisions.
The anticipated Student Learning Outcomes include:
Understand the attestation function and generally accepted auditing standards
Attest to the fairness of financial representations and the adequacy of internal controls
Effectively produce, interpret and analyze written text, oral messages and multimedia
presentations used in business.
Introduction to the attestation and assurance services, the ethical and legal environment,
audit standards, objectives and procedures, materiality and risk measurement, sampling, auditing in
a computer environment, and reporting.
Louwers, T.J., Ramsay, R., Sinason, D.H., Strawswer, J.R., and J.C. Thibodeau
Auditing & Assurance Services, latest edition (4th ed.)
Gleim I. N. and W. A. Hillison, CPA Review: Auditing: Auditing and Attestation, latest edition.