AC 430 Auditing
S2E 2006 PE
MBA Masters Degree of Business AdministrationBA Financial AccountingAA Computer Science
MCB CAMP PENDLETON CA
4:30 pm to 7:30 pm
CELL - (760) 415-9123
March 13 to May 07, 2006
4:45 - 7:15 PM
AC325 Intermediate Accounting II AND CS140 Introduction to Computers CS140
Textbook: PRINCIPLES OF AUDITING & Other Assurance Services, by O.Ray Whittington, CIA,CMA,CPA and Kurt Pany, CFE,CPA published by McGraw-Hill, 15th edition
Course Description: A study of auditing theory and procedures, the development and use of internal controls, and the ethical and professional standards of an independent professional accountant. Pre-requisites: AC325 and CS140 or equivalents. 3:0:3
Educational Philosophy: My educational philosophy supports equal education for all students regardless of race, color, or creed. I embrace diversity and apply differentiated instructional techniques to help facilitate learning for all students. I will use SDAIE teaching methods, targeted at reaching visual, kinesthetic, and auditory learners, to engage students and guide them toward academic competence. In addition, I will use various tools at my disposal to create and maintain a safe educational environment.
Learning Outcomes: Core Learning Outcomes
Class Assessment: Students will participate in open discussions about auditing procedures, economic impact of auditing, ethics, and other assurances and services performed by auditors. The student will creaate wiorking papers and audit financial statements.
Student must read assigned material, prior to class meetings, and be prepared and willing to discuss topics. Student is required to take tests, and work at the pace set by the instructor. Assigned homework is required and is used as a part of the total grading system
Grading: Grading is based on the following:
F below 60
Late Submission of Course Materials: MAKE-UP POLICY: The making up of a test or classroom presentations may be reassigned and will be discussed only at that time of need. It will be at the option of the instructor. Of major importance, however, is the student's classroom and work attitude. Missed exams, quizzes or testing must be made up immediately upon the return of the student to class during regular class hours. If you are planning on missing a test or presentation you must make the adjustment and get the instructor's approval before the missed date. Late homework, term papers or projects may not be accepted if the student has not made prior arrangements with the instructor
Classroom Rules of Conduct: Instructor's Promise: To create a safe learning environment and promote class interaction. To facilitate learning through guided discussion of real world issues.
Students must promise: To be assertive, not aggressive. To be on time, not tardy or absent. To come to class prepared, not unprepared. To treat other classmates with respect, not disrespect. To encourage and appreciate all input, not criticize the views of others.
Course Topic/Dates/Assignments: TOPICS/DATES/ASSIGNMENTS:
14 Mar - Intro, CH 1&2 and Syllabus Review
16 Mar – CH 3&4
21 Mar – CH 5&6
23 Mar – CH 7
28 Mar – CH 8
30 Mar – CH 9&10
04 Apr – REVIEW
06 Apr – MID-TERM (1-10)
11 Apr – CH 11
13 Apr – CH 12&13
18 Apr – CH 14&15
20 Apr – CH 16&17
25 Apr – CH 18
27 Apr – CH 19&20
02 May – REVIEW
04 May – FINAL EXAM (11-20)
Academic Honesty:Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University 2005-2006 Undergraduate Catalog Page 85-87
Plagiarism:Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2005-2006 Undergraduate Catalog Page 85-87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2005-2006 Undergraduate Catalog Page 89
Disability Guidelines:Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .