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AC 430 Auditing
Cole, Vernal


Mission Statement: The mission of Park University, an entrepreneurial institution of learning, is to provide access to academic excellence, which will prepare learners to think critically, communicate effectively and engage in lifelong learning while serving a global community.

Vision Statement: Park University will be a renowned international leader in providing innovative educational opportunities for learners within the global society.

Course

AC 430 Auditing

Semester

S2E 2006 PE

Faculty

Cole, Vernal

Title

Instructor

Degrees/Certificates

MBA Masters Degree of Business Administration
BA Financial Accounting
AA Computer Science

Office Location

MCB CAMP PENDLETON CA

Office Hours

4:30 pm to 7:30 pm

Daytime Phone

(760) 439-3142

Other Phone

CELL - (760) 415-9123

E-Mail

p435631@Pirate.park.edu

vernalcole@hotmail.com

Semester Dates

March 13 to May 07, 2006

Class Days

--T-R--

Class Time

4:45 - 7:15 PM

Prerequisites

AC325 Intermediate Accounting II   AND  CS140 Introduction to Computers                                                                                                                                                                                                                                                                       CS140

Credit Hours

3


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

  1. Review, analyze and test internal controls.
  2. Complete an audit of a fictitious corporation.
  3. Write an audit plan.
  4. Prepare adjustments of accounts.
  5. Write audit reports.
  6. Prepare audit schedules and working papers.


Core Assessment:


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:

MID-TERM     25%
FINAL        25%
Homework     35%
Participation/Attendence  15%

A 90-100
B 80-89
C 70-79
D 60-69
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.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "WH".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

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 .

Copyright:

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