Auditing - Course Materials

• Syllabus

• Articles

1. Introduction R

• A New Look at the Attestation Standards

2. Regulatory Framework R

• House Passes Accounting Reform Bill
• ICAJ's Code of Ethics
• International Code of Ethics R
• Study shows consulting does affect auditor independence
• BOJ's Q&A (see related article just below)
• Accountants to take on BOJ in who audits banks 
• PwC to Pay $55 Million in Class Action Suit
• ICAJ to be made sole agent of the Public Accountancy Board and to fully adopt IAS 

3. Engagement Acceptance R

4. Planning R

5. Evidence, Documentation & Quality Control R

6. Internal Control R

• Flowcharting made simple
• Auditing Payroll Data

7. Attributes Sampling R

8. Substantive TestingR

• Confirmation of Accounts Receivable as Audit Evidence R
• Ghost Goods - How to Spot Phantom Inventory

9. Variables SamplingR

10. Completing the AuditR

11. Auditing with TechnologyR

• Sharpen your spreadsheet skills
• Take my manual audit, please
• Automated Audits
• Digital Analysis
  • Article: Part 1, Part 2, Part 3
  • Software R
• Advanced Tools to Tackle Fraud and Collusion:
  • Part 1, Part 2, Part 3
• I've got your number
• WebTrust
• Audit Leverage R

12. Reporting R

• Financial Statements: Whose responsibility?

13. Miscellaneous TopicsR

Lecture slides (ppt):

• Forensic Accounting R
• Red flags of fraud R

• Forensic Accountants: A Different Mindset
• Fraud a Pyramid Scheme
• Jailhouse Shock
• The Law and CPA WebTrust
• ZZZZ Best Company Inc.
  • My Million Dollar Lesson