Lecture Notes for Auditing and Assurance Services: A Systematic Approach, 11th Edition

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Chapter01-An Introduction to Assurance and Financial Statement Auditing1-1Chapter 1An Introduction to Assurance and Financial Statement AuditingLearning ObjectivesReviewQuestionsMultiple-ChoiceQuestionsProblemsDiscussionCasesInternetAssignments/EarthWearMini-Cases(EWMC)LO1-1: Understand whystudying auditing canbevaluableto youwhether or not you plan tobecome an auditor,and why it isdifferent from studyingaccounting.12930LO1-2:Understand the demandfor auditing andbe able to explainthe desiredcharacteristicsofauditors and audit servicesthrough an analogy to a houseinspector and a house inspectionservice.2,3,413,14,2024,2529LO1-3:Understand therelationships among auditing,attestation,and assuranceservices.515,16LO1-4:Knowthe basicdefinition of a financial statementaudit.5,613,1425LO1-5:Understand threefundamental concepts thatunderlie financial statementauditing.717,1825LO 1-6:Be able to understandwhy on most audit engagementsanauditor tests only a sample oftransactions that occurred.8LO 1-7:Be able to describethebasic financial statement auditingprocess and the phases in whichan audit is carried out.9, 1017,19,2026EWMCLO 1-8:Knowwhat an auditreport is andunderstandthenature of an unqualified report.1121,22,2327,28LO1-9:Understand that the wayaudits are done is changing inexciting ways due to theapplication of technology, andaudit data analytics inparticular.LO 1-10:Understand whyauditing demands logic,reasoning,and resourcefulness.1230NOTE:References to auditing standards in the instructor manual follow a similar convention to that followed inthe text: AICPA standards will bereferenced by clarified AU section and PCAOB standards will be referenced byAuditing Standard (AS) number.

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Auditing And Assurance Services: A ...

Lecture Notes for Auditing and Assurance Services: A Systematic Approach, 11th Edition

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