Introduction%20to%20Assurance%20%26%20Attestation%20%28August%2022%2c%202011%29

Introduction%20to%20Assurance%20%26%20Attestation%20%28August%2022%2c%202011%29

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Assurance & Attestation Tim Bauer ACCY 405 August 22, 2011
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Before We Start…Your Thoughts? What do you think assurance means? What do you think attestation means? What do you want to get out of this course? What are your short-term career goals?
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Today s Objectives What is assurance & attestation?  Why should we study assurance & attestation? How are we going to study assurance & attestation? Group formation & discussion
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Basic Course Information Professor: Tim Bauer Class Times & Location:  AE2: MW 1600 – 1750; 3003 BIF AE3: MW 1400 – 1550; 3003 BIF AE7: MW 1000 – 1150; 3001 BIF Office Hours:  TR 1200 – 1300 & by appointment; 204 WH Teaching Assistants: Paul Dayton, Artur Dzierzanowski, Chloe Xie Small change to syllabus: TA office hours will be held in 103A Survey Course Website:  https://compass.illinois.edu Presentation slides available the night before class Grades, announcements and other resources are available
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Who is Tim Bauer? New guy on campus…
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Assurance in the Curriculum  Assurance & Attestation (ACCY405 & 515) Control (ACCY304) Measurement & Disclosure (ACCY301) Decision Making (ACCY302)
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The Assurance Sequence  Provide an intensive & applied introduction to assurance services  in society (ACCY405).  Develop students’ judgment & communication skills  (ACCY405/ACCY515).  Enable students to apply & critically evaluate assurance concepts,  methods & standards (ACCY405/ACCY515). Introduce & apply a framework for understanding & evaluating  professional auditing standards (ACCY515).  
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Conceptual Emphasis Standards Emphasis ACCY405 Assurance & Attestation Develop Concepts ACCY515 Auditing & Assurance Standards Layer Standards
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What this course is not… This course  is not  a recipe book for conducting  financial statement audits. Financial statement audits  are not  the only assurance  game in town. Financial statement audits  are not  the only assurance  game in town.
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Some Core Learning Objectives Develop a  self-aware  mental model of assurance. Practice  evidence-based  argumentation. Internalize  healthy  contrarianism. Recognize &  manage  tension. Adapt to  changing  environments. Projects with  industry-specific applications facilitate knowledge integration Many learning opportunities  for the professor as well! Many learning opportunities  for the professor as well!
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Mental Model Development Assurance is the starting point of a complex web of concepts.
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