Syllabus (subject to revision)
Professor: Jane Barton, Ph.D., C.P.A.
Class Meets: Monday & Wednesday, 2:55-4:35 (49658) & 5:40 - 7:20 (49659)
Location/Format: As a general rule, classes on Mondays will be held in-person in 17 Lex
1323 (for the 2:55 class) and VC 12-150 (for the 5:40 class). Classes on
Wednesdays will be delivered online asynchronously via Blackboard.
Some exceptions to this rule will occur, so please refer to Class
Schedule “modality” column for specifics!
E-mail: felicityjane.barton@baruch.cuny.edu
(please make sure you DO NOT email “felicity.jane.barton,” because I
won’t get it!). If you don’t get a response within ~2 business days and it
seems like the Baruch email address isn’t working, you can also use my
personal email: felicity.barton@gmail.com
Office Hours : • Held via Zoom – Reserve your 15 minute time slot here:
https://calendly.com/felicity-barton/office-hours
• Wednesdays @ 5:00-6:30pm and Fridays 1:00-2:30pm
• Zoom link to “come” to office hours is here:
https://baruch.zoom.us/j/86725266836
• If you sign up for office hours and can’t show up, please be sure to
cancel your reservation so that someone else can sign up and so that I
am not sitting alone waiting for you for 15 min! J
Required Text: Title: Auditing & Assurance Services: A Systematic Approach; Authors:
Messier, Glover, Prawitt; Publisher: McGraw Hill, Edition: 11th; Year Published: 2018; ISBN =
9781259969447.
*You should be able to find used copies as this isn’t a brand new edition of the textbook, you do
NOT need new copy w/ Connect code. (Note: There is also a brand new 12th edition of the
textbook, which is not required).
Recommended Text: Title: Auditing & Systems: Comprehensive & Systematic Coverage of
Auditing and Systems Topics, Exam Questions & Explanations; Authors: Glein and Hillison;
This study source was downloaded by 100000857965443 from CourseHero.com on 07-18-2023 14:46:07 GMT -05:00
https://www.coursehero.com/file/129129040/ACC-5400-Syllabus-barton-2022pdf/
Barton ACC 5400 page 2
Publisher: Glein, Edition: 21st (although recent edition should be fine); Year Published: 2018;
ISBN = 978-1-61854-181-9.
*This text has hundreds of MC practice questions to work through and should be very helpful
both when studying for our in-class exams but also when studying for the CPA exam – audit
section!
Supplemental Reading:
Auditing Standards: Full text of all AU/ISA standards can be found online at
http://www.aicpa.org/Research/Standards/Pages/default.aspx. All PCAOB standards can be
found at http://pcaobus.org/Standards/Pages/default.aspx.
Course Objectives
We will spend the semester engaged in interactive learning on the following (non-exhaustive list
of topics):
1. The role of auditing and assurance services in a market economy.
2. The status of the current regulated U.S. audit market and (briefly) how we got here.
3. Auditor independence and the ethical responsibilities of auditors. An important
component of this objective is individual integrity as it applies to auditors and students in
ACC 5400.
4. Audit risk, including risk assessment at the entity and account level.
5. Internal control system design, integrated auditing, and internal control testing.
6. Basics of audit sampling.
7. Framework for auditing the revenue and purchasing cycles.
8. Auditor reporting.
9. Entity-wide audit considerations (going-concern, subsequent events evaluation, related
party transactions).
10. Evaluating and correcting errors.
11. Auditor responsibilities for detection of fraud.
12. Development of critical thinking skills that will encompass higher level learning skills,
above and beyond memorization and regurgitation of facts.
13. Appreciation for academic research and how it helps inform regulators and practice.
Course Learning Goals
The following learning outcomes are expected to be realized upon successful completion of ACC
5400:
1. Students should be able to apply generally accepted auditing standards (GAAS). Specifically,
general standards and standards of fieldwork and reporting underlie the entire audit process.
2. Students should be able to assess risk of material misstatement. Specifically, assessment of
inherent risk and control risk guides auditors in evidence collection.
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