Topic
Introduction:
What is auditing and the source of the demand for it?
The demand for audits (cont.);
Whittington & Pany
Ch. 1 p. 1-12
(LOs 1-6)
Wallace 1980
Monograph
p. 13 – 29 (Ch. 1-5)
Management Assertions and
Audit Evidence
Mon – 8/31
The accounting profession, its history & SOX
1933 & 1934 Acts
Other Readings
(These can be found on Compass2g)
Case Assignments
(D): Prepare for discussion; Read case and think
(G): Graded; Be about questions prepared to turn in before class at start of class
Ch. 1 p. 12-19 (LO 7)
Ch. 4 p. 114-121
(LOs 4-5)
Chow 1982 The
Accounting Review p.
272-277
(Sections 1 & 2 only)
AICPA Summary of
SOX
Oxley (2007):
Restoring Investor
Confidence
(D) Enron
Corporation and
Andersen, LLP.
(case 4.1 in Beasley,
Buckless, Glower and
Prawitt)
Ciconte 2015
(Sections 1 & 2 only)
Wed – 9/2
PAGE 1 OF 2
Ch. 2 p. 49-54
(LOs 7-8)
The professional standards
Mon – 9/7
Wed – 9/9
The accounting profession, its history & SOX (cont.)
Ch. 2 p. 33-48
(LOs 1-6)
Quality Control and
Regulation of CPA Firms;
Professional Ethics &
Independence
Ch. 3 p. 66-82
(LOs 1-5)
Labor Day Holiday
Ciconte, Knechel, and Mayberry 2015
CALENDAR PART ONE
ACCY 415 – AUDITING
FALL 2015
Mon – 9/14
Wed – 9/16
Mon – 9/21
Independence for Public
Company Audits & Other
AICPA Code of Professional
Conduct Rules
Management Assertions and
Audit Evidence
Ch. 3 p. 82-95
(LOs 6-7)
Risk Assessment using
Analytical Procedures
Visitor Matthew Hisey,
Manager at PwC, will discuss the accounting profession and assigned case with the class.
