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Principles of Auditing

by: Morris Beer II

Principles of Auditing ACCT 4301

Marketplace > Texas Tech University > Accounting > ACCT 4301 > Principles of Auditing
Morris Beer II
GPA 3.94

Ralph Edward Viator

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Ralph Edward Viator
Class Notes
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This 1 page Class Notes was uploaded by Morris Beer II on Thursday October 22, 2015. The Class Notes belongs to ACCT 4301 at Texas Tech University taught by Ralph Edward Viator in Fall. Since its upload, it has received 47 views. For similar materials see /class/226433/acct-4301-texas-tech-university in Accounting at Texas Tech University.

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Date Created: 10/22/15
ACCT 4301 Fall 2008 Review Notes for Exam 3 These notes assume that you have carefully read each chapter highlighted key concepts and obtained a basic understanding ofthe material For Exam 3 you will see the following for each chapter 1 At least one term from the Key Terms provided at the end of the chapter The question will be which of these terms fits the definition 2 At least one multiple choice question from either 1 the end ofthe chapter or 2 online at McGrawHill Use the PowerPoint slides in two ways 1 First make sure you understand any definitions or examples in the slides 2 Second referto the textbook to ensure that you understand the meaning ofthe concepts presented in each slide For Chapter 9 see the solution for Monetary Unit Sampling problems 921 922 and 923 posted to my website You will have 3 or 4 questions that require using the MUS template Bring your calculator For Chapters 10 and 11 use the PowerPoint Slides as flash cards in order to know 1 For a specific management assertion a what is an example of possible misstatement b what is an appropriate test of control 2 For a specific misstatement which management assertion does it threaten 3 For a specific test of control which management assertions does it support Also for Chapters 10 and 11 remember to study the non tables information such as 1 Revenue Recognition and Expense amp Liability Recognition 2 Inherent Risk amp Control Risk 3 Explanations of procedures towards the end ofthe chapter such as Types of Confirmations and Evaluating Audit Findings Test your knowledge by completing the following the WebCT Review for Exam 3This includes ALL 13 questions from each chapter Chapter 9 Questions 1 13 Chapter 10 Questions 14 26 Chapter 11 Questions 27 39 For Chapter 17 study the multiple choice questions 1 at the end ofthe chapter and 2 online at McGrawHill


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