Course: Fundamental Auditing

Teaching Plan (Draft – 10.1.2024)

Content Material Lecture/ Exercises

Week Tutorial

1 Lecture 1: International Hayes’s Lecture

Auditing Overview Textbook
Ch.1.

2 Lecture 2: Ethics for Hayes’s Lecture

Professional Accountants Textbook
Ch.3

3 Tutorial 1 – Lecture 1 & 2 Tutorial Problem & Exercises:

1-24; 1-27; 1-28; 1-30;
1-33;
3-23; 3-24; 3-25; 3-26;
3-28

4 Lecture 3: An Auditor’s Hayes’s Lecture

services Textbook
Ch.4 &
Ch.14

5 Lecture 4: Client Hayes’s Lecture

Acceptance Textbook
Ch.5

6 Tutorial 2 – Lecture 3 & 4 Hayes’s Tutorial Question: 4.5, 4.8, 4.9,

Textbook 4.10, 4.13
Ch.4, 5, 14 Problem & Exercises:
4.16, 4.17, 4.19, 4.20
Cases: 4.22

Question: 5.1, 5.3, 5.6,

5.7
Problem & Exercises:
5.13, 5.14, 5.16, 5.17,
 Content Material Lecture/ Exercises
Week Tutorial

5.19
Cases: 5.20

7 Lecture 5: Main Audit Hayes’s Lecture

concepts and Planning the Textbook
Audit Ch. 6, 7

8 Tutorial 3 – Lecture 5 Hayes’s Tutorial Question: 6.1; 6.2;

Textbook 6.3;6.4; 6.5;6.6;6.8;6.9;
Ch.6,7 6.11;6.12;6.13;
7.2;7.3;7.6
Problem & Exercises:
6.15;6.19;6.20, 7.24
Cases: 6.21

9 Midterm Test In class

10 Lecture 6. Audit Evidence Hayes’s Lecture

Textbook
Ch.9, 10

11 Lecture 7. Audit Tests and Hayes’s Lecture

audit sampling Textbook
Ch.8, 9, 10

12 Tutorial 4 – Lecture 6 & 7 Hayes’s Tutorial Exercises: from 8-18 to

Textbook 8-26 and Case: 8-27
Ch.8,9,10 Questions: from 8A-1
to 8A-7
Question:
9.1;9.2;9.3;9.4;9.5;10.5;
10.6;10.7,10.18
Problem & Exercises:
9.17;9.22;9.23, 10.21;
10.22;10.23,10.29
 Content Material Lecture/ Exercises
Week Tutorial

13, Lecture 8. Completing the Hayes’s Lecture

14 Audit Textbook
Ch. 11,12

15 Tutorial 5 – Lecture 8 Hayes’s Tutorial Problem and Exercises:

Revision Textbook from 11-18 to 11-27
Ch.11,12 and Case: 11-28
Questions: 12.3; 12.4,
12.6; 12.7