Course Schedule - Fall Semester 2019

     

BUSI 440 001 (CRN: 12339)

AUDITING

Long Title: AUDITING
Department: Business
Instructor: Drakey, Kelly M.
Meeting: 9:00AM - 9:50AM MWF MCN 212 (26-AUG-2019 - 6-DEC-2019) 
Session: Full Term
Grade Mode: Standard Letter
Course Type: Lecture
Method of Instruction: Face to Face
Credit Hours: 3
Course Syllabus:
Course Materials: Rice Campus Store
 
Restrictions:
Must be enrolled in one of the following Level(s):
Undergraduate Professional
Visiting Undergraduate
Undergraduate
Prerequisites: BUSI 305
Section Max Enrollment: 36
Section Enrolled: 17
Enrollment data as of: 20-SEP-2020 6:15AM
 
Fees: None
 
Final Exam: Scheduled Final Exam-Dept Room
Final Exam Time:
15-DEC-2019  
2:00PM - 5:00PM U TBA TBA
 
Description: The principles and procedures used by public accountants and internal auditors in examining financial statements and supporting data to verify the accuracy and fairness of the information presented. Specific topics covered include: financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; the importance of professional skepticism; role of the PCAOB in setting and enforcing auditing standards for U.S. publicly traded companies, as well as the issue of mandatory audit firm rotation; role of the International Auditing and Assurance Standards Board in setting International Standards of Auditing.