Class Reading Assignments to do Other Assignments to do No. Date Topic(s) Before Class Before Class 17 Tues., Sampling, continued; JGR, Ch. 3 102-111; Reread the Sarbox Scooter – 10/17 Internal control reports Ch. 8 355-359; case pp. 181-183 (on – – Ch. 15 746-749 Blackboard). Note pp. – 185, 191-194 are also AS 2201.62-.69, .85-.92, included; we will use these Appendix A in class to do an audit task. 18 Thurs., Basic principles of JGR, Ch. 6 230-244 JGR, Problems 6-48 – 10/19 evidence and (items a.-h. only) and 9-56 documentation AS 1105 (for the misstatement/ assertions affected parts, refer to your notes from class 15) answer and be – prepared to discuss 19 Tues., Basic principles of JGR, Ch. 6 250-255, – 10/24 evidence and documentation, continued; Intro. to substantive tests AS 1210, 1215.1-.13 Tues., CASE 2 DUE BY 5:00 10/24 RESPONDING TO RISKS AND REPORTING 20 Thurs., Planning and performing JGR, Ch. 6 244-250 Read the Majestic Hotels – 10/26 substantive analytical 2 examples of case’s procedures AS 2305 analytical procedures (last 6 pages of the posted materials on Blackboard; the rest is background); be ready to discuss how well the auditors did on these and what you would do instead. 21 Tues., Performing substantive JGR, Ch. 9 421-428; Ch. Read the – Bud’s Big Blue 10/31 analytical procedures; 10 488-496; Mfg. case -- pp. 273-274 – planning and performing Ch. 11 552-556 (on Blackboard). Note pp. – tests of details 275-283 are also posted; AS 2301.39-.46, 2310, 2510 we will use these in class to do an audit task. McConnell, et al., 2014 Read Wally’s Billboard and Sign Supply case -- p. 249 (on Blackboard). Note pp. 250-264 are also posted; we will use these in class to do an audit task.
Class No. Date Topic(s) Reading Assignments to do Before Class Other Assignments to do Before Class 17 Tues., 10/17 Sampling, continued; Internal control reports JGR, Ch. 3 – 102-111; Ch. 8 – 355-359; Ch. 15 – 746-749 AS 2201.62-.69, .85-.92, Appendix A Reread the Sarbox Scooter case – pp. 181-183 (on Blackboard). Note pp. 185, 191-194 are also included; we will use these in class to do an audit task. 18 Thurs., 10/19 Basic principles of evidence and documentation JGR, Ch. 6 – 230-244 AS 1105 JGR, Problems 6-48 (items a.-h. only) and 9-56 (for the misstatement/ assertions affected parts, refer to your notes from class 15) – answer and be prepared to discuss 19 Tues., 10/24 Basic principles of evidence and documentation, continued; Intro. to substantive tests JGR, Ch. 6 – 250-255, AS 1210, 1215.1-.13 Tues., 10/24 CASE 2 DUE BY 5:00 RESPONDING TO RISKS AND REPORTING 20 Thurs., 10/26 Planning and performing substantive analytical procedures JGR, Ch. 6 – 244-250 AS 2305 Read the Majestic Hotels case’s 2 examples of analytical procedures (last 6 pages of the posted materials on Blackboard; the rest is background); be ready to discuss how well the auditors did on these and what you would do instead. 21 Tues., 10/31 Performing substantive analytical procedures; planning and performing tests of details JGR, Ch. 9 – 421-428; Ch. 10 – 488-496; Ch. 11 – 552-556 AS 2301.39-.46, 2310, 2510 McConnell, et al., 2014 Read the Bud’s Big Blue Mfg. case -- pp. 273-274 (on Blackboard). Note pp. 275-283 are also posted; we will use these in class to do an audit task. Read Wally’s Billboard and Sign Supply case -- p. 249 (on Blackboard). Note pp. 250-264 are also posted; we will use these in class to do an audit task.
ACCT%20546%20Syllabus%202017-2.docx