Auditing

Instructor:

William H. Coyle, Associate Professor, coyle@babson.edu

 

Workload:

3 ECTS

45 hours of classes

 

Major, concentration: 

Management

 

Prerequisites:

Financial accounting, Management accounting, Financial analysis, Introduction to Law

 

Aim of the Course:

This course will teach the responsibilities associated with being in the auditing profession, what an audit opinion is, the risks associated with rendering that opinion, how an auditor plans and executes an audit engagement, including the assessment of a client’s internal control structure and the evidence gathered to support the assertions of management with respect to the account balances within the financial statements.

 

Course Content:

Students will become familiar with generally accepted auditing standards (GAAS), which are the guidelines by which an auditor professionally conducts a financial audit, the effects that the Sarbanes-Oxley Act has had on the auditing profession. By the end of the course, students will have learned the fundamental concepts, risks, and procedures needed to audit all of the major financial statement areas within a typical audit.

 

Teaching Methods:

Lectures, quizzes, group projects, case readings

 

Course reading:

 

1. Auditing and Assurance Services: An Integrated Approach. Fourteenth Edition, by Alvin A. Arens, Randal J. Elder and Mark S. Beasley. Prentice Hall. 2012

2.Contemporary Auditing: Real Issues and Cases. Ninth Edition. Michael C. Knapp. South-western Cengage Learning. 2013. 9not sure how you have a 2013 copyright in 2012)

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