AUDITING & ASSURANCE SERVICES (ACCT 450) MAIN PAGE

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Links:

Course Syllabus and Schedule

Additional Learning Adds From Publisher

Grade Report

Querying Databases in Performing Assurance Services

POWERPOINT NOTES:

Chapter 1: An Introduction to Audit and Other Assurance Services

Chapter 2: Standards, Materiality, and Risk

Chapter 3: Audit Reports

Chapter 4: Professional Ethics

Chapter 5: Legal Liability

Chapter 6: Evidence

Chapter 7: The Audit Process and Detecting Fraud

Chapter 8: Internal Control

Chapter 9: Audit Sampling

Chapter 10: Sales and Cash Receipts Transactions

Chapter 11: Accounts Receivable and Cash Balances

Chapter 17: Completing an Audit

Chapter 19: Internal Auditing

READING ARTICLES:

Chapter 2: SEC Staff Accounting Bulletin (SAB) No. 99, "Materiality"

Chapter 3: Going Concerns—Did Accountants Fail to Flag Problems at Dot-Com Casualties?

Chapter 4: Ensuring Ethical Effectiveness

Chapter 5: Will Big Four Audit Firms Survive in a World of Unlimited Liability

Chapter 7: Missing Numbers: Behind Wave of Corporate Fraud, A Change in How Auditors Work

Chapter 8: Section 404 Compliance in the Annual Report

Chapter 11: Fuzzy Numbers: Despite the Reforms, Corporate Profits can be as Distorted and Confusing as Ever

Chapter 17: Business Ties: Many Companies Report Transactions with Top Officers

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yining.chen@wku.edu