Auditing I: Conceptual Foundations of Auditing

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Overview

This course provides an intensive conceptual and applied introduction to auditing in society. It focuses on concepts and applications related to financial-statement auditors’ professional responsibilities as well as major facets of the audit process including risk assessment and audit reporting. In the U.S. financial-statement audits and related services generally are provided by Certified Public Accountants (CPAs). To succeed in this course, you should anticipate engaging in critical thinking and thoughtful communication about audit professionals' decision environments, decision processes, and deliverables. Additionally, you should understand the macro-level learning objectives in each of the course's weekly modules.

Syllabus

About the Course
-In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.

MODULE 1: Auditing is a form of Assurance

MODULE 2: The Demand for High Quality Auditing

MODULE 3: Audit Risk and Materiality

MODULE 4: The Value of Audits

MODULE 5: Financial Statement Auditing

MODULE 6: Audit Assertions

MODULE 7: Auditor's Professional & Ethical Responsibilities

MODULE 8: Audit Quality

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