Jaeyoon Yu

Auditing and Assurance Services (ACC531)

Welcome to this course page. This page includes lecture notes and interactive HTML applications designed to help college students understand key accounting concepts.

Syllabus-2026S

📄Lecture Notes

Chapters Handout Solution Lecturing1
Ch0A - Background PDF PDF PDF
Ch0B - Background PDF PDF PDF
Ch1 - Intro to Audits PDF PDF PDF
Ch2 - Professional Standards PDF PDF PDF
Ch3 - Planning and Audit Evidence PDF PDF PDF
Ch4 - Audit Risk Model and Inherent Risk      
Benford’s law PDF; Data    
Ch5 - Risk Assessment: IC Evaluation      
Ch7 - Revenue and Collection Cycle      
Ch8 - Acquisition and Expenditure Cycle      
Ch11 - Completing the Audit      
Ch12 - Reports on Audited F/S      

1 Lecture slides are designed for in-class presentation with animations. Due to animated transitions, these files typically contain 100+ pages and are not suitable for printing.

Interactive, Supplementary Materials

Disclaimer: The materials are still under development and may contain errors or incomplete information. Please use them as supplementary learning tools and always refer to official standards and textbooks for authoritative guidance. E-mail me if you spot any “material” errors!