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

• Exam 1: Wed, Feb 18, 2026.
• Exam 2: Mon, Mar 30, 2026.
• Exam 3 (Final): The week of Monday, May 4, 2026.
• MCQ practice

📄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	PDF	PDF	PDF
Benford’s law	PDF; Data
Ch5 - Risk Assessment: IC Evaluation	PDF	PDF	PDF
Ch7 - Revenue and Collection Cycle	PDF	PDF	PDF
Ch7 - Case	PDF	PDF	PDF
Ch8 - Acquisition and Expenditure Cycle	PDF	PDF	PDF
Ch11 - Completing the Audit	PDF	PDF	PDF
Ch11 - Case	PDF	PDF	PDF
Ch12 - Reports on Audited F/S	PDF	PDF	PDF
F/S Misstatement	PDF	PDF	PDF

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

• Audit Process Overview
• Management’s Assertions (Ch1)
• Accounting and Auditing Framework (PCAOB, SEC, AICPA, Auditing Standards, etc.) (Ch2)
• Substantive Procedures (Ch3)
• COSO Framework (Ch5)
• Fraud Risk (Ch4&6)
• Revenue Cycle (Ch7)
• Acquisition and Expenditure Cycle (Ch8)
• Audit Failure Cases

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!