Dr. James C. Flagg, CPA
Lowry Mays
College & Graduate School of Business
Department
of Accounting
401 Wehner
Bldg
College
Station, Texas 77843-4353
Phone: 409
845-7607
Fax: 409
845-0028
AUDITING 407
Learning Aids**
The following learning aids will be
available to facilitate your overall understanding of the course
material. These aids only summarize some of the course content
and are not intended to be a substitute for reading the assigned
material.
·
New Notes
on Strategic Risk Analysis
·
Summary
of select AICPA interpretations regarding independence.
·
Summary
of issues surrounding auditor’s legal liability.
·
Business
Risk Factors and Audit Implications
·
Summary of Departures
from Standard Report
·
Summary
of understanding of internal controls required to plan the audit.
·
Summary
of examples of select management assertions matched with control procedures.
·
Summary
of assertions matched with substantive tests for certain balance sheet
accounts.
·
Simplistic
audit program for accounts receivable.
·
Summary
of key issues in the audit of information systems.
·
Summary of
Statistical Sampling
**Note:
The above learning aids are largely based on the teaching notes of Dr. Ceil
Pillsbury, University of Wisconsin-Milwaukee.
Start Over
E-mail : 
j-flagg@tamu.edu