Shipeng Han, PhD

Covers analysis of financial statements and corporate valuation from a users perspective. This course provides a solid foundation in financial statement analysis for students majoring in finance. Ratio analysis and other analytical tools to assess profitability and risk of the firm are reviewed and reinforced; financial statements forecasting is introduced.

A study of the audit function as performed by the outside public accounting firm. All stages are covered: planning the audit, gathering evidence, review of internal control provisions, development of working papers, analysis of accounts, preparation of statements, and final audit report. The ethics of the accounting profession are stressed throughout the course.