Audit

Welcome to my auditing course materials. This page includes lecture notes (handout versions with blanks for active learning) and interactive HTML applications designed to help accounting students understand key auditing concepts—from the U.S. regulatory framework (SEC, PCAOB, AICPA) to audit procedures and internal controls—through engaging, clickable visualizations that make complex relationships clearer and more memorable.

📄Lecture Notes

• Syllabus-2026S
• Background-Part-I
• Background-Part-II
• Ch1-Auditing-and-Assurance-Services
• Ch2-Professional-Standards

A complete version (with no blanks) will be available via Blackboard after each chapter is covered.

Interactive, Supplementary Materials

• Management’s Assertions
• Accounting and Auditing Framework (PCAOB, SEC, AICPA, Auditing Standards, etc.)
• Audit Process Overview
• Substantive Procedures
• COSO Framework
• Fraud Risk
• Revenue Cycle
• Acquisition and Payment Cycle
• 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!