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ACCT133 fall 07 - HOFSTRA UNIVERSITY FRANK G ZARB SCHOOL OF...

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HOFSTRA UNIVERSITY FRANK G. ZARB SCHOOL OF BUSINESS "to provide students with a perspective on the integration of the functional areas of business, while maximizing the use of analytical skills and knowledge for decision making in a contemporary global business environment" DEPARTMENT OF ACCOUNTING, TAXATION, AND LEGAL STUDIES IN BUSINESS ACCOUNTING 133-AUDITING THEORY AND PRACTICE - 3 s.h. (undergraduate) Instructor’s Name: ___________________________________ Office Hours: ________________________________________ Location of Office: ___________________________________ Phone Extension on Campus: _________________________ E-Mail Address: _____________________________________ GENERAL INFORMATION Location of Department Office: 205 Weller Hall Telephone number of Department: (516) 463-5684 Department Chairperson: Dr. Nathan Slavin Department Administrator: Prof. Linda Schain The role and function of the independent auditor in the profit-directed sector of the economy is emphasized. The ethical, social, economic and political forces that have influenced the philosophy and conceptual foundations of auditing are covered in depth. Pronouncements by the American Institute of Certified Public Accountants, rulings by regulatory agencies and court decisions are analyzed. Standards that guide the auditor and the methodology used in conducting an audit are covered and illustrated, including audit considerations regarding computerized management information systems. PREREQUISITES OF COURSE ACCT 124, BCIS 14, QM 1, and senior class standing or permission of the department chairperson. Credit given for this course or ACCT 233, not both. REQUIRED TEXTS Louwers, Auditing & Assurance Services , 2nd ed., McGraw-Hill Trussel & Hoyle, The Lakeside Company , 10th ed., Prentice-Hall Lander, What is Sarbanes-Oxley ?, McGraw-Hill OPTIONAL TEXTS Gleim & Hillison, Auditing & Systems, Exam Questions & Explanations, 11th ed., Gleim AICPA, Professional Standards ; Vol. 1 & 2. (Current Text)
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