schedule of lectures and tutorials（安排的讲座和教程）.pdfVIP

Nanyang Technological University Nanyang Business School AC304 Audit and Assurance II Academic Session 2002-2003 Semester 1 Course Description and Scope This second course in assurance builds directly upon AC205 Audit and Assurance I and also integrates knowledge gained from other courses including financial and management accounting, marketing, organisational behaviour and information systems. This course is rigorous and requires considerable research, reading, preparation, interaction and attention to the hands-on components. The course reviews the role that audit, attestation and assurance play in assuring information quality and risk assessment, focusing on the audit and assurance of information systems . The course also examines audit failure and how audit quality may be enhanced. The course places considerable emphasis on group work and active participation in tutorials. The tutorials are designed to build skills in the analysis of complex problem environments and presentation and interaction. Schedule of Lectures and Tutorials Week Lecture Topics Lecture Tutorial (w/b) Readings AUDITING COMPUTERISED ENVIRONMENTS 1 Introduction to information system auditing H 1,2; SCAS No tutorial (15 Jul) and assurance services TKE Assuring systems reliability 2 Audit and control of data management H 3, 4 Lab1: Great Plains (22 Jul) systems and systems development and TKE maintenance activities 3 Computer assisted audit tools and H 6, 7 Lab2: ACL 1 (29 Jul) techniques (CAATTs) TKE 4 Auditing the