Class Reading Assignments to do Other Assignments to do No. Date Topic(s) Before Class Before Class 13 Tues., Introduction to controls JGR, Ch. 7 302-304 Read the Sarbox Scooter – 10/3 and integrated audits; case pp. 181-183, – assessing quality of AS 2110.18 -.27, .35-.40, (on Blackboard). Note controls 2605 (SKIM) that pp. 186-188 also are included in the posted file; Ligthle, Baker, and you do not have to read Castellano, 2015 these pages. We will use them in class to do an NOTE: I have posted audit task. COSO, 2013, but you do not have to read it as it could, quite possibly, be the most boring document known to humankind. This is for later purposes, like the CPA Exam. 14 Thurs., Assertion-level controls; Ch. 3 94-95, TBD JGR, – 10/5 general process of control risk assessment AS 2110.28-.34, .37-.40 Mon., CASE 1 DUE BY 5:00 10/9 15 Tues., More on assertion-level Ch. 3 95-98; Problems 3-58, JGR, JGR, – 10/10 controls Ch. 9 392-395, 403-406 9-44 (items 1-8 only), – 9-56 (just the misstatement Seipp and Lindberg, 2012 and assertions part, not the substantive tests part) – answer and be prepared to discuss. Also, evaluate the tips in the Seipp article and be prepared to discuss any judgment problems you could see being created by the procedures they recommend. 16 Thurs., Tests of controls, JGR, Ch. 6 237-241, 252; JGR, Problem 9-54 (part – 10/12 including sampling Ch. 8 343-355; b. only) answer and be – – Ch. 9 412-414 prepared to discuss. – AS 1105.13-.28, 2315.01-.14, .31-.43 Hall, et al., 2013
Class No. Date Topic(s) Reading Assignments to do Before Class Other Assignments to do Before Class 13 Tues., 10/3 Introduction to controls and integrated audits; assessing quality of controls JGR, Ch. 7 – 302-304 AS 2110.18 -.27, .35-.40, 2605 (SKIM) Ligthle, Baker, and Castellano, 2015 NOTE: I have posted COSO, 2013, but you do not have to read it as it could, quite possibly, be the most boring document known to humankind. This is for later purposes, like the CPA Exam. Read the Sarbox Scooter case – pp. 181-183, (on Blackboard). Note that pp. 186-188 also are included in the posted file; you do not have to read these pages. We will use them in class to do an audit task. 14 Thurs., 10/5 Assertion-level controls; general process of control risk assessment JGR, Ch. 3 – 94-95, AS 2110.28-.34, .37-.40 TBD Mon., 10/9 CASE 1 DUE BY 5:00 15 Tues., 10/10 More on assertion-level controls JGR, Ch. 3 – 95-98; Ch. 9 – 392-395, 403-406 Seipp and Lindberg, 2012 JGR, Problems 3-58, 9-44 (items 1-8 only), 9-56 (just the misstatement and assertions part, not the substantive tests part) – answer and be prepared to discuss. Also, evaluate the tips in the Seipp article and be prepared to discuss any judgment problems you could see being created by the procedures they recommend. 16 Thurs., 10/12 Tests of controls, including sampling JGR, Ch. 6 – 237-241, 252; Ch. 8 – 343-355; Ch. 9 – 412-414 AS 1105.13-.28, 2315.01-.14, .31-.43 Hall, et al., 2013 JGR, Problem 9-54 (part b. only) – answer and be prepared to discuss.
ACCT%20546%20Syllabus%202017-1.docx