Audit Syllabus

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Auditing
Fall 2015
ACCT 412A – MWF 1:00 – OLIN 220

Instructor: Diane Slider Farley
Office: Olin 110
Email: farleyds@wofford.edu
Phone: 597-4530

Course Description and Goals

This course is an introduction to auditing and assurance services. We will learn why there is a demand for audits and the basic steps involved in performing an audit. We will apply auditing concepts to cases throughout the semester. Although many concepts must be committed to memory, our focus will be on understanding why certain standards exist, rather than rote memorization of auditing guidance. By the end of the course, students will be able to:

1. Understand the basic concept of assurance services and describe a financial statement audit 2. Explain basic auditing concepts, including audit planning, audit tests, materiality, audit evidence, and audit documentation 3. Prepare a risk assessment 4. Understand the impact of internal controls on financial reporting 5. Describe an audit of the revenue process 6. Exercise professional judgment 7. Explain the steps involved in completing an engagement and issuing an audit report

Textbook

Auditing and Assurance Services: A Systematic Approach, 9th edition, Messier, Glover and Prawitt, McGraw-Hill/Irwin, 2014.

Office Hours

I will hold the following office hours each week:

• Monday 9:30 – 10:20 and 2:00 – 3:00 • Tuesday 9:30 – 10:20 and 1:00 – 2:00 • Wednesday 9:30 – 10:20 and 2:00 – 3:00 • Thursday 9:30 – 10:20 and 1:00 – 2:00 • Friday 9:30 – 10:20

I keep an open door policy, so feel free to stop by my office at any time. In the event that a conflict arises with scheduled office hours, I will notify you in class or by email. Please do not hesitate to contact me if you need assistance and we will schedule a time to meet.

Grades

Grades will be…...

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