Assurance & Attestation (class 19) in class verision

School: University of Illinois, Urbana Champaign - Course: ACCY 405 - Subject: Accounting

Verification of Management Assertions I and II: Audit Sampling(classes 19 and 21)
Objective for the class Confirm understanding of previous class objective Readings for class -News, relevant business issue, personal development Class slides Activities in class Prep for next class -Readings -Reminders Homework Assignments Summary of Day's Objective
Today's Objectives Today and Class 21 We Will: Continue to develop an understanding of audit sampling risks and attribute audit sampling Objectives: Understand what audit sampling is and the risks associated with audit sampling Examine the different types of sampling plans Understand and be able to apply the factors that go into determining a sample size (for attribute sampling) Discuss how to evaluate the evidence from sampling
Confirm understanding of previous class objective Overall Theme of Module II: Rich client knowledgeWell informed expectationsHigh quality risk assessmentsHigh quality audits Strategic Systems Auditing: Recap, and how to make high quality judgments High quality risk assessments and audit plans involve obtaining a deep understanding of the client's control environment
News, relevant business issue, personal development Anything you noted in the news or seen or heard?

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