AFM 451 Sylabus Winter 2011 v1 (4)

AFM 451 Sylabus Winter 2011 v1 (4) - School of Accounting...

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School of Accounting and Finance AFM 451: Audit Strategies Winter 2011 Course Syllabus Course Instructor: Name: Ms. Shelley Donald Office Location: HH 289J Telephone: 519-745-6556 Email: sdonald@uwaterloo.ca Office Hours: 1 , by appointment, email Course Description: AFM 451 Provides an examination of elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and evidence-gathering procedures. Lecture Schedule: Section Days of the week Time Room 001 10:00 AM – 11:15 PM HH1104 002 11:30 PM – 12:45 PM HH1104 Course Goals: Programs delivered by the School of Accounting and Finance (SAF) are designed to provide students with the competencies, professionalism and practical experience that they need to excel in their chosen careers. With this in mind, SAF programs (and courses within the programs) are created to deliver the knowledge, skills and competencies identified in the School Learning Model illustrated below. This course will cover knowledge and skills from the following categories: 1. Functional Competencies – technical knowledge in the area of assurance 2. 3. Communication Skills - orally through in class discussion of cases and written through written cases type exam questions 4. Ethical Conduct – is discussed extensively during this course 5. Leadership and Collaboration – by applying professional judgement to problems 6. Learning How to Learn – by applying the material discussed in class to other systems Upon completing this course, you should be able to: 1 At certain times of the term many students want to meet with me. First priority will be given to those students who make an appointment in advance. So book you appointment to avoid disappointment.
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Assess the risk associate with a client and their financial statements Design the appropriate tests of the transactions and balances reflected on the client’s financial statements to our objectives as auditor Evaluate the appropriate audit report Critique auditor's performance in a given circumstances Demonstrate critical judgement
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The broad objectives of this course are for you to: develop a conceptual understanding of auditing theory and the professional accounting environment by examining the major elements of financial audits, with particular emphasis on audit planning and risk assessment develop your critical faculties and judgment skills by examining problems and controversies in the professional practice of auditing develop communication skills by providing an opportunity to present your ideas and knowledge in various formats to meet assurance competencies of the CICA and to audit using the Canadian Auditing Standards (CAS). Course Resources:
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AFM 451 Sylabus Winter 2011 v1 (4) - School of Accounting...

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