Auditing I: Conceptual Foundations of Auditing

This module introduces the course, instructor, and learning environment. It provides an orientation to help students obtain the technical skills required to navigate and be successful in this course.

This module introduces the concepts of assurance and attestation in auditing, and explains why studying these concepts is important.

This module explores the market dynamics that create a demand for high-quality auditing, and discusses the impact of auditing on financial reporting.

This module covers the concepts of reasonable assurance, material misstatements, risk assessment, and the audit risk model.

This module discusses the value that audits provide, using the analogy of purchasing a used car to illustrate key concepts.

This module focuses on financial statement audits, including the concept of materiality as applied by major public accounting firms.

This module covers audit assertions, including financial statement assertions and their application in auditing.

This module discusses the professional and ethical responsibilities of auditors, including auditor characteristics and independence.

This module explores various aspects of audit quality, including the relationship between independence and audit quality, quality of earnings, and audit quality indicators.