Syllabus for ACC-411
AUDITING
Auditing is designed to provide students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the internet. It also emphasizes the skills necessary for auditors to make sound judgments and recommendations. Students will review the auditing process by examining internal controls and audit evidence that helps auditors to render an opinion on the financial statements as a whole. Furthermore, students will learn to evaluate such controls and evidence in order to make a documented conclusion on the evidence reviewed. The role of a certified public accountant (CPA) on a certified audit engagement is covered in detail.
After completing this course, you should be able to:
You will need the following materials to complete your coursework. Some course materials may be free, open source, or available from other providers. You can access free or open-source materials by clicking the links provided below or in the module details documents. To purchase course materials, please visit the University's textbook supplier.
Auditing and Assurance Services is a three-credit online course, consisting of six modules. Modules include learning objectives, study materials, and activities.
Consult the Course Calendar for assignment due dates.
For your formal work in the course, you are required to participate in twelve graded online discussion forums, complete six written assignments, and take a proctored online midterm examination and a proctored online final examination. This course also features a Case Study that you must complete and submit for grading progressively over several modules. See below for more details.
Consult the Course Calendar for assignment due dates.
One or more of your course activities may utilize a tool designed to promote original work and evaluate your submissions for plagiarism. More information about this tool is available in this document.
You are required to participate in twelve graded discussion forums. There is also one ungraded but required introduction forum in Module 1.
Communication among fellow students and with the mentor is a critical component of online learning. Participation in online discussions involves two distinct assignments: an initial response to a posted question (discussion thread) and at least two subsequent comments on classmates' responses. Meaningful participation is relevant to the content, adds value, and advances the discussion. Comments such as "I agree" and "ditto" are not considered value-adding participation. Therefore, when you agree or disagree with a classmate, the reading, or your mentor, state and support your agreement or disagreement. You will be evaluated on the quality and quantity of your participation. Responses and comments should be properly proofread and edited, professional, and respectful.
Auditing and Assurance Services requires you to submit a written assignment to your mentor for evaluation and grading in each module. The written assignments consist of financial analysis problems taken from your textbook.
Take the time to familiarize yourself with the written assignment questions before you begin each module. Conversely, be sure to complete all relevant readings before answering the questions. Before you begin to write, you might find it helpful to outline your answers, listing points you wish to make and the examples that support your ideas.
Do not copy answers from the textbook. Creative thinking and your own wording are important aspects of an effective answer. When you have completed an assignment, proofread your answers for correct grammar, spelling, etc., and be certain you have answered the questions completely.
Prepare your written assignments using whatever word processing program you have on your computer. Include your name at the top of the paper, as well as the course name and code and the semester and year in which you are enrolled.
In addition to your written assignments, Auditing and Assurance Services requires you complete a case study that you must submit for grading.
Based on an audit of Pinnacle Manufacturing, this case study has seven parts which you will complete as part of your work for Modules 2, 3, 4, 5, and 6.
The Pinnacle Manufacturing Case Study, which is based upon the procedures found in an actual certified audit, will allow you to apply auditing theory to a real-life practical audit.
Files that you will need for the project are provided in the Case Study area of the course website. They should be completed and uploaded according to the directions given. For details of the case study, please refer to the Case Study area of the course website.
For a list of key concepts that may appear on your exams, refer to the study guides available in the Examinations section of the course website.
You are required to take two proctored online examinations: a midterm exam and a final exam. Both exams require that you use the University's Online Proctor Service (OPS). Please refer to the "Examinations and Proctors" section of the Online Student Handbook (see General Information area of the course website) for further information about scheduling and taking online exams and for all exam policies and procedures. You are strongly advised to schedule your exam within the first week of the semester.
You are required to take a proctored online midterm examination during Week 7 of the semester. The examination is a closed-book, comprehensive examination that covers material from modules 1, 2, and 3. The exam is two hours long and consists of multiple-choice questions and essay questions.
The final is a closed-book, proctored online examination. It is two hours long and covers all material assigned in modules 4, 5, and 6 of the course. The final examination consists of multiple-choice questions and essay questions.
Online exams are administered through the course website. Consult the course Calendar for the official dates of exam weeks.
You are on your honor not to cheat during an exam. Cheating means:
If there is evidence that you have cheated or plagiarized in an exam, the exam will be declared invalid, and you will fail the course.
Your grade in the course will be determined as follows:
All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:
A | = | 93–100 | C+ | = | 78–79 | |
A– | = | 90–92 | C | = | 73–77 | |
B+ | = | 88–89 | C– | = | 70–72 | |
B | = | 83–87 | D | = | 60–69 | |
B– | = | 80–82 | F | = | Below 60 |
To receive credit for the course, you must earn a letter grade of C or better (for an area of study course) or D or better (for a course not in your area of study), based on the weighted average of all assigned course work (e.g., exams, assignments, discussion postings, etc.).
To succeed in this course, take the following first steps:
Consider the following study tips for success:
To ensure success in all your academic endeavors and coursework at Thomas Edison State University, familiarize yourself with all administrative and academic policies including those related to academic integrity, course late submissions, course extensions, and grading policies.
For more, see:
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