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Douglas Ziegenfuss




ACCT623

ACCT631




ACCT631


Calendar

1/10 Introduction to the Course and the Case Method

Background on the Public Accounting Profession

1/17 Professional Standards (Read Miller Pages ix-21)

1/24 Cases in Ethics (Miller Sections 310, 380, 325)


AUDIT PLANNING

1/31 Background Lecture on Audit Planning (Read Miller, Pages 27-301)(Miller sections 315, 316, 317, 322, )

2/7 Audit Planning Workshop

2/14 Audit Planning Workshop (Miller sections 319, 324, 329, 336)


FIELDWORK

2/21 Cash and Accounts Receivable Accounts (Miller sections 330 and 332)

2/28 Inventories, Prepaid Assets, and Property, Plant and Equipment Accounts (Miller sections 331 and 342)

3/7 SPRING BREAK - NO CLASS

3/14 Liabilities, Owners’ Equity and Income Statement Accounts


REPORTING

3/21 Audit Wrap-up and Reporting (Read Miller Pages 305-422)(Miller sections 333, 334, 337, 341, and 504)

AUDITING TOOLS

3/28 MIDTERM EXAM

4/4 Integrating Sampling into Auditing

4/11 IT and the Auditor

4/18 Presentations and Review of Auditing Literature

4/25 Presentations and Review of Auditing Literature

5/2 FINAL EXAM AND ALL PROJECTS DUE

NOTE! NOTE! CLASS WILL BE FROM 7:10-9:50!

Fraud and the Auditor