Acc546

Course Syllabus

School of Business

ACC/546

Auditing

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Course Description

In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles.

Policies

Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents:

• University policies: You must be logged into the student website to view this document.

• Instructor policies: This document is posted in the Course Materials forum.

University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality.

Course Materials

Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and assurance services: An integrated approach (14th ed.). New York, NY: Pearson/Prentice Hall.

Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of auditing: An introduction to international standards on auditing (2nd ed.). New York, NY: Pearson.

Louwers, T. J., & Reynolds, J. K. (2002). Apollo Shoes casebook. New York, NY: McGraw-Hill.

All electronic materials are available on the student website.

Week One: The CPA Profession and the Role of the Auditor

Details Due Points

Objectives 1.1 Identify professional standards for CPAs.

1.2 Explain the importance and demand for audit and other assurance services.

1.3 Analyze the auditor’s role in providing assurance.

Reading Read Ch. 1 of Auditing and Assurance Services.

Reading Read Ch. 2 of Auditing...