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1、INTRO&CHAPTER1-1COURSEINTRO&CHAPTER1WELCOMETOECON132-AUDITBobAnderson,UCSBWHOAMI?BOBANDERSONUCSBGraduateof1992SeniorManager,KPMG,LLP-1993-2004RAFS,Inc.InterestsBobAnderson,UCSBWhyarewehere?LearnfoundationinAUDITING-whichisusefulfor?DoingyourJOB!CPAExamUnfortunate
2、lylotsoftheory!BobAnderson,UCSBOVERVIEWOFTHECOURSEWhatisauditingandotherservicesofferedbyCPA’sThecurrentenvironmentRegulationandrulesgoverningauditSarbanes-OxleyActAuditEvidencePlanninganAudit(7P’s)InternalcontrolA/RandRevenueOperationsandcompletingtheauditAudito
3、r’sreportsBobAnderson,UCSBCourseApproachMutuallywellprepared;LecturestobeanexpansionofwhatisinthebookRealWorldInterestingandLayman’stermsBobAnderson,UCSBAdministrativeMattersNOTE:AllofthefollowingisinsyllabusWeb-Pageaddressisecon.ucsb.edu/~andersonStudentpreparat
4、ionforclassesClasspresentationsonthewebforreview/printingbeforeclassQuizzesandHomeworkwillcombinefor10%ofyourcoursegradeOnedropallowedGradePosting.YoumustprovidemeareleaseformandIwillperiodicallyposttothewebMyoffice:NH3039.HoursPostedonSyllabusBobAnderson,UCSBPRO
5、TECTEDCONTENTUSERNAME:andersonPASSWORD:xxxxxxBobAnderson,UCSBPOINTSEXAMSMAKEUP83%OFYOURCOURSEGRADECombinationofmultiplechoice,shortanswerandproblemsolving;Gradeallocation(1,000points):Exam#125.5%Exam#225.5%FinalExam(25%cumulative)32.0%Homework&Quiz12.0%Simulation
6、s5.0%BobAnderson,UCSBLANDSCAPE/HISTORYENRON,GLOBALCROSSING,ETC…=PRESSUREON:Financialreporters(management)-certificationsAuditors-SOX404,fraudresponsibilitiesSEC,FASB.Rushingtorelease.Sarbanes-OxleyActof2002Creatednewrulesforpubliccompany’sandtheirauditors.ThePubl
7、icCompanyAccountingOversightBoard(PCAOB)isundertheSECandoverseesallfirmsregisteredtoauditpubliccompanies.BobAnderson,UCSBKEYNOTES90%OFTRANSACTIONSARE“ROUTINE”ANDCANBEACCURATELYREPORTEDBYASTRONG“SYSTEM”InternalcontrolsTheother10%iswhatyoureadaboutinthepapers.That1
8、0%Does,didandalwayswillrequireapplyingJUDGMENT.AccountingisNOTthestereotypical“beancounter”.BobAnderson,UCSBFinancialstatementsPeopleworkveryhardfortheirmoney.
