Lahore University of Management Sciences. ACCT 352 Advanced Auditing Spring Semester 2018
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1 Instructor Waqar Ali Room No. SDSB room no. 422 Office Hours TBA Telephone 5318 Secretary/TA Sec: Ahmad Ali/ TA:TBA TA Office Hours TBA Course URL (if any) suraj.lums.edu.pk/~ro/ Lahore University of Management Sciences ACCT 352 Advanced Auditing Spring Semester 2018 COURSE BASICS Credit Hours 3 Lecture(s) Nbr of Lec(s) Per Week 2 Duration One hour and fifty minutes, each. Recitation/Lab (per week) Nbr of Lec(s) Per Week N/A Duration N/A Tutorial (per week) Nbr of Lec(s) Per Week On need basis Duration Appropriate to cover the content. COURSE DISTRIBUTION Core Elective Open for Student Category Close for Student Category ACF (Juniors & Seniors), Open for All in phase II COURSE DESCRIPTION Advanced Auditing aims to build on students principles level understanding by delving deeper into its key assurance/audit dynamics, critically analyzing auditing practices and understanding the role of assurance in enhancing governance of businesses and managing their risks. The analyses in the course flow from acceptance, planning, managing through to concluding stages of the audit process. The course introduces a conceptual regulatory framework by elucidating key legal, professional and social/ethical concerns and then discusses how pre audit and planning phases must comply with cautious quality and independence concerns on part of the assurance provider. This pursuit is governed by a set of professional procedures which the course highlights. Students shall apply learned International Auditing Standards (ISAs) and International Accounting Standards (IASs) under an IFRS (International Financial Reporting) framework to business scenarios, thereby invoking specialist knowledge gained from auditing and financial reporting courses. Statutory audit being a pivotal sub set of assurance will feature majorly in the course. However, a variety of other engagements, also falling under the umbrella of assurance will be surveyed. These entail other audit related assurances, forensic audits, review of prospective information and internal audit genres. COURSE PREREQUISITE(S) ACCT 250 Auditing LEARNING OUTCOMES & OBJECTIVES
2 On completion of this course, students should be able to: understand and advise on regulatory, professional and ethical issues relevant to those carrying out assurance engagements; understand the processes involved in accepting and managing assurance engagements and how quality assurance processes mitigate risks; plan assurance engagements in accordance with the terms of the engagements and appropriate standards; formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing; conclude and report on audit and various other assurance engagements in accordance with the terms of the engagements and appropriate standards; and Discuss current assurance/auditing developments (financial press / specialist publications by industry experts). UNDERGRADUATE PROGRAM LEARNING GOALS & OBJECTIVES General Learning Goals & Objectives Goal 1 Effective Written and Oral Communication Objective: Students will demonstrate effective writing and oral communication skills Goal 2 Ethical Understanding and Reasoning Objective: Students will demonstrate that they are able to identify and address ethical issues in an organizational context. Goal 3 Analytical Thinking and Problem Solving Skills Objective: Students will demonstrate that they are able to identify key problems and generate viable solutions. Goal 4 Application of Information Technology Objective: Students will demonstrate that they are able to use current technologies in business and management context. Goal 5 Teamwork in Diverse and Multicultural Environments Objective: Students will demonstrate that they are able to work effectively in diverse environments. Goal 6 Understanding Organizational Ecosystems Objective: Students will demonstrate that they have an understanding of Economic, Political, Regulatory, Legal, Technological, and Social environment of organizations. Major Specific Learning Goals & Objectives Goal 7 (a) Program Specific Knowledge and Understanding Objective: Students will demonstrate knowledge of key business disciplines and how they interact including application to real world situations (Including subject knowledge). Goal 7 (b) Understanding the science behind the decision making process (for MGS Majors) Objective: Students will demonstrate ability to analyze a business problem, design and apply appropriate decision support tools, interpret results and make meaningful recommendations to support the decision maker PROGRAM LEARNING GOALS AND OBJECTIVES COURSE LEARNING OBJECTIVES COURSE ASSESSMENT ITEM
3 Goal 1 Effective Written and Oral Communication Goal 2 Ethical Understanding and Reasoning Lahore University of Management Sciences understand and advise on regulatory, professional and ethical issues relevant to those carrying out assurance engagements; plan assurance engagements in accordance with the terms of the engagements and appropriate standards; formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing; conclude and report on audit and various other assurance engagements in accordance with the terms of the engagements and appropriate standards; and discuss current assurance/auditing developments (financial press / specialist publications by industry experts). understand and advise on regulatory, professional and ethical issues relevant to those carrying out assurance engagements; understand the processes involved in accepting and managing assurance engagements and how quality assurance processes mitigate risks; discuss current assurance/auditing developments (financial press / specialist publications by industry experts). Goal 3 Analytical Thinking and Problem Solving Skills Goal 4 Application of Information Technology Goal 5 Teamwork in Diverse and Multicultural Environments Goal 6 Understanding Organizational Ecosystems Goal 7 (a) Discipline Specific Knowledge and Understanding formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing; conclude and report on audit and various other assurance engagements in accordance with the terms of the engagements and appropriate standards; and discuss current assurance/auditing developments (financial press / specialist publications by industry experts). understand and advise on regulatory, professional and ethical issues relevant to those carrying out assurance engagements, understand and advise on regulatory, professional and ethical issues relevant to those carrying out assurance engagements; understand the processes involved in accepting and managing assurance engagements and how quality assurance processes mitigate risks; plan assurance engagements in accordance with the terms of the engagements and appropriate standards; formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing;
4 conclude and report on audit and various other assurance engagements in accordance with the terms of the engagements and appropriate standards; and discuss current assurance/auditing developments (financial press / specialist publications by industry experts). Goal 7 (b) Understanding the science behind the decision making process GRADING BREAKUP / COURSE MOTIVATION / PEDAGOGY Quizzes: 20% Class Participation: 10% Midterm: 30% Final: 40% Course Motivation The role of audit has evolved as a pivotal risk management function not only regulating businesses but rather first ethically evaluating acceptance and proper management of engagements from providers of audit/assurance (an accountancy practice e.g. one of the Big 4 ) using practical methodologies. This course bears direct relevance to students aspiring for chartered accountancy and will also consolidate learning of students having interned at one of the accounting firms or looking forward to it in the coming year. There may also be a supportive case for exemptions with professional examination bodies such as the ACCA in Pakistan and ICAEW internationally towards Audit modules. Further there is a strong practical dimension to the course which lends efficacy to students intending to pursue a career in industry (businesses and not an advisory firm). This is because business analysts and managerial accountants are in direct liaison with auditors; and this course would equip students with business risk related vocabulary and strong analytical skills. Pedagogy There will be high emphasis on class participation due to the nature of the course content requiring comprehensive application of standards and audit methodology to business specific scenarios. Audit discussions would extend to group audits, financial instruments, and similar and more applied reporting areas. Exercising professional judgment and skepticism will be key towards demonstrating a cogent understanding of the assurance/audit methodology. Greater than three absences would tantamount to an enrolment review by the instructor due to the inter related nature of subsequent lectures building on previous sessions. Quizzes would help develop strong assurance vocabulary and technical understanding of the content which will be more rigorously tested in the midterm and the final using a mix of structured written style and scenario based questions. Core technical material will be applied to key practitioner case lets and augmented by contemporary developments in the assurance and audit profession using readings from the Economic magazine/icaew publications, Accountancy Age and ACCA articles in addition to the ISAs and mainstream reading material. EXAMINATION DETAIL
5 Midterm Exam Yes/No: Combine Separate: Duration: Exam Specifications: Yes Combined 1.5 hours Structured written response questions (scenario based) Final Exam Yes/No: Combine Separate: Duration: Exam Specifications: Yes Combined 2 hours Structured written response questions (scenario based) COURSE OVERVIEW WEEK TOPICS / READINGS 1 Introduction: Legal & Regulatory Framework Session 1: Outline Overview Enlightening Professions (Audit Futures Article: Abridged) Session 2: Chapter 1 (Kaplan) Chapter 7 (Kaplan) 2 Introduction: Legal & Regulatory Framework (continued) Session 3: Chapter 1 p3 12 (Alan Millichamp & John Taylor) Chapter 2 p16 19, 21 (Alan Millichamp & John Taylor) Chapter 8 p , (Kaplan) Professional Ethics Session 4: Chapter 6 p75 90 (Alan Millichamp & John Taylor) The Expectation Gap in Auditing (ResearchGate Article) 3 Professional Ethics (continued) Session 5 & 6: Chapter 8 remainder (Kaplan) Chapter 2 (Kaplan) SESSION OBJECTIVES / PARTICULARS (Please not there may be overlap between weekly sessions in terms of session objectives.) What are auditing and assurance services and what role do they play in society? Discuss the purposes and consequences of laws and other regulatory requirements surrounding assurance work. Money Laundering Judge when to raise legal and ethical matters arising from assurance work with senior colleagues for review and possible referral to external parties. Describe audit considerations of compliance with laws and regulations and plan audit procedures. IFAC, IAASB & Standard setting procedures Management & Auditor Responsibilities in a Financial Statements Audit when possible noncompliance is discovered Recognize the professional and ethical issues that may arise during an assurance engagement, explain the relevance and importance of these issues and evaluate the relative merits of different standpoints taken in debate. Assess whether an engagement has been planned and performed with an attitude of professional skepticism. Describe the principal causes of audit failure and their effects and the gap between outcomes delivered by audit engagements and the expectations of users of audit reports. When companies fail shortly after receiving an unmodified auditors report, there is nearly always criticism of the auditors. To what extent do you think such criticism may be valid? Compare and contrast the respective responsibilities of management and auditors for fraud and error.
6 4 Accepting & Managing Engagements Session 7 & 8: Chapters 7 8 (Alan Millichamp & John Taylor) Chatpers 3 6 (Kaplan) 5 Advanced Topics: Audit Planning Sessions 9 & 10: Chapter 10 (Alan Millichamp & John Taylor) Chapter 9 (Kaplan) 6 Advanced Topics: Fieldwork Gathering Audit Evidence Sessions 11 & 12: Chapters 11, 14, 23 (Alan Millichamp & John Taylor) Chapter 11, 12 (Kaplan) Identify the sources of liability (including professional negligence) arising from an assurance engagement and their impact upon the conduct of the engagement. Procedures for accepting new appointments Discuss the issues which underlie the agreement of the scope and terms of an assurance engagement (new or continuing). Explain the principles and purpose of quality control of audit and other assurance engagements. Discuss the reasons why entities change their auditors/professional accountants. Identify the components of audit risk for a specified audit engagement, including the breakdown of audit risk into inherent risk, control risk and detection risk. Define materiality and performance materiality and demonstrate how it should be applied in financial reporting and auditing. Evaluate the impact of risk and materiality in preparing the audit plan, including the nature, timing and extent of audit procedures. Recognize matters that are not relevant to the planning of an assignment. Discuss the benefits and limitations of analytical procedures at the planning stage. Identify and describe audit procedures to obtain sufficient audit evidence from identified sources. Identify and evaluate the audit evidence expected to be available to (i) support the financial statement assertions and accounting treatments (ii) support disclosures made in the notes to the financial statements. Apply analytical procedures to financial and nonfinancial data. Evaluate, quantitatively and qualitatively (including use of analytical procedures), the results and conclusions obtained from assurance procedures. Explain the specific audit problems and procedures concerning related parties and related party transactions. Evaluate the use of written management representations to support other audit evidence. Recognize when it is justifiable to place reliance on the work of an expert and internal auditors. Describe the nature and timing of specific procedures designed to identify subsequent events that may require adjustment or disclosure.
7 7 Advanced Topics: Fieldwork Gathering Audit Evidence (cont d) & Responses to Assessed Risk Session 13: Chapter 22 (Kaplan) Midterm (Out of Class) 7/8 Advanced Topics: Fieldwork Gathering Audit Evidence (cont d) & Responses to Assessed Risk Session 14/15: Chapter 22 (remainder) (Kaplan) Session 16: Chapter 28 (Alan Millichamp & John Taylor) Chapter 10 (Kaplan) 9 Non audit Assurance Engagements Session 17 & 18: Chapters 15 & 16 (Kaplan) Article on Treasury Advisory (PricewaterhouseCoopers) Article on Board Effectiveness Review (Grant Thornton) 10 Non audit Assurance Engagements (continued) Session 19 & 20: Chapters 18, 19, 21 (Kaplan) Articles on Forensic Audit (Grant Thornton) 11 Advanced Topics: Reporting Session 21 & 22: Chapter 26 (Alan Millichamp & John Taylor) Chapter 12 (remainder) (Kaplan) Describe the nature and timing of specific procedures designed to identify the appropriateness of the going concern assumption Demonstrate comprehensive application of IFRS/IAS to audit of key areas of audit. Evaluate audit implications (e.g. materiality, risk, relevant accounting standards, audit evidence) relating to specialist FS line items: inventory, statement of cash flows, changes in accounting policies, post balance sheet events, PPE and leases. Demonstrate comprehensive application of IFRS/IAS to audit of key areas of audit. Evaluate audit implications (e.g. materiality, risk, relevant accounting standards, audit evidence) relating to specialist FS line items: segmental reporting, fair value, revenue from contracts with customers, impairments, contingencies, intangible assets, financial instruments, investment properties, share based payment transactions and business combinations. Consider how the group auditor should evaluate the audit work performed by a component auditor. Audit related and assurance services: Interim Review, Treasury Assurance & Due Diligence Levels of Assurance Prospective Financial Information Forensic Audits Internal Audits Outsourcing Public Sector Audits Demonstrate understanding of miscellaneous concluding activities such as review checklist, quality reviews, concluding analytics and closeout meetings. Make reasoned decisions toward efficacy of controls testing and substantive work. Recognize factors to be taken into account when forming an audit opinion in a given situation and justify audit opinions that are consistent with the results of audit procedures. Recognize when the use of an emphasis of matter paragraph and other matter paragraph would be appropriate. Draw conclusions on the ability to report on an audit engagement, including the opinion for a statutory audit, which are consistent with the results of the audit work.
8 12 Advanced Topics: Concluding Activities & Reporting (continued) Session 23 & 24: Chapter 25 & 27 (Alan Millichamp & John Taylor) Chapter 14 (Kaplan) 13 Contemporary Issues surrounding Assurance/Auditing Session 25 & 26: Chapter 31 & 32 (Alan Millichamp & John Taylor) 14 Contemporary Issues surrounding Assurance/Auditing (continued) Session 27: Enlightening Professions (Audit Futures Article: Full Version) Revision and Consolidation of Learning Session 28 TEXTBOOK(S)/SUPPLEMENTARY READINGS Critically assess the quality of a report to those charged with governance and management. Advice on the content of reports to those charged with governance and management in a given situation. Analyze the form and content of the professional accountant s report for an assurance engagement as compared with an auditor s report. Explain, in non technical language, significant current assurance issues being dealt with by the national standard setting body and the IAASB. Explain the auditor s main considerations in respect of social and environmental matters and how they impact on entities and their financial statements (e.g. impairment of assets, provisions and contingent liabilities). Explain current developments in auditing standards including the need for new and revised standards and evaluate their impact on the conduct of audits. Review of assorted literature Review of assorted literature from ICAEW/Economia magazine, ACCA articles and Accountancy Age to assess current issues around assurance/auditing. Review and consolidation of learning Text Books Alan Millichamp & John Taylor. (2014) Auditing (10 th Edition). Cengage Learning EMEA (Selected Chapters) Kaplan Publishing UK (2015) Advanced Audit and Assurance (Selected Chapters) Other Texts International Standards on Auditing Recommended Supplementary Readings The Economia Magazine Excerpts Selected Articles (ICAEW & ACCA websites) Accountancy Age Website AuditFutures Website
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