Audit

Temple University

Fox School of Business and Management

Main Campus

Instructor: Sheri L. Risler, CPA

Professor of Practice-Department of Accounting

Director, Master of Accountancy Program

sheri.risler@temple.edu

Office: 444 Alter Hall

Telephone and

Fax: 215.204.6482 (telephone); 215.204.5587 (fax)

Office Hours: Mondays and Fridays (12:30 pm to 2:00 pm) or by appointment. You can also call or email me anytime with questions. I will do my best to return your message within 24 hours.

Prerequisites: Students must have completed the following courses:

• Intermediate Accounting I – Acct 3511 with a C or better

• Business Communications – BA 2196

If you do not meet these prerequisites you run the risk of being dismissed from the course at any time. The Department of Accounting is enforcing prerequisites and will cancel any student’s registration for an accounting course if it is determined that the student does not meet the required prerequisites.

Blackboard: We will be using Blackboard during the semester. You should check the Blackboard site for this course on a regular basis. I frequently use the Blackboard e-mail function to contact students. Please make sure your e-mail address is accurate.

Objectives: The course will provide students with a thorough understanding of the audit of financial statements. Upon completion of the course, students should have developed an understanding of the following:

♦ Basic principles of Generally Accepted Auditing Standards (GAAS).

♦ Understanding of the role of the SEC, PCAOB and Sarbanes Oxley regulations.

♦ The audit process; from the stage of accepting the audit engagement, to the completion of the audit and issuance of the audit...