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AC 430 Auditing
Shapiro, Marsha G.


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.
CourseAC 430 Auditing DN
SemesterS2J2005
FacultyShapiro, Marsha G.
TitleAdjunct Faculty
Degrees/CertificatesMaster of Science in Accounting
Certified Public Accountant
Office HoursBy Appointment
Daytime Phone816-842-6182 (Park Downtown)
Other Phone816-471-1658 (Fax Number at Park Downtown)
E-MailMarsha.Shapiro@park.edu
Semester DatesMarch 14th through May 8th
Class Days---W---
Class Time5:30 - 9:50 PM
PerquisitesAC325 and CS140 or equivalents
Credit Hours3

Textbook:
Strawser, Auditing Theory and Practice, ninth edition. 2001

Textbooks can be purchased though the MBS bookstore


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:
Course will be presented through lecture/discussion.  Each student will be asked to bring in at least two articles to discuss in class. Various problems will be assigned for each chapter.  These will be discussed in class the following week. There will be two exams, a mid-term and a non-comprehensive final exam.

Learning Outcomes:
Students obtain a comprehensive knowledge of the role of the auditor and of the components of an audit.

Specific learning outcomes for the course include:
 Role and legal liability of the auditor
 Code of eithics
 Evidential matter
 Planning the audit
 Internal control concepts
 Examinationa of the general records
 Examination of various balance sheet accounts
 Use of sampling techniques and systems
 Analytical review of various income statement accounts
 Audit reports

Course Assessment:
Various assignments, exams and class participation.

Grading:
Grading for the course will be as follows:

Mid-Term Exam                 40%    200 points
Final Exam                    40%    200 points
Articles/Class Participation   5%    25 points
Assignments                   15%    75 points

Late Submission of Course Materials:
Excused absences should be discussed in advance.  Excused absences consist of work-related travel, death in the family, illness or military duty.  Other instances will be considered on a case-by-case basis.  A student who is absent for any reason  is still responsible for the course work that is covered during his or her absence.  Examinations will only be made up when the instructor is notified in advance and at the instructor's discretion

 Class ActivitiesAssignmentsTests
March 16, 2005Administrative duties; course intro; Chapters 1, 2 & 3Students should read Ch 1,2 & 3 before class 
March 23, 2005Chapter 4,5 & 6Various assignments TBA, read next week chapters 
March 30, 2005Chapters 7 & 8Various assignments TBA, read next week chapters 
April 6, 2005Chapters 9, 10 & 11Various assignments TBA, read next week chaptersMid-Term exam
April 13, 2005Chapters 12, 13 & 14Various assignments TBA, read next week chapters 
April 20, 2005Chapters 15 & 16Various assignments TBA, read next week chapters 
April 27, 2005Chapters 17 & 20Various assignments TBA, read next week chapters 
May 4, 2005Final Exam Final Exam

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 2004-2005 Undergraduate Catalog
Page 101
Homework/Assignments may be worked on with classmates.  

Some exams may be take-home.  It will be expected that the student will perform his or her own work on the exams

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. <a href="http://www.park.edu/catalog">
Park University 2004-2005 Undergraduate Catalog</a> Page 101

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 2004-2005 Undergraduate Catalog Page 100

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
 
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Copyright:
This material is copyright and can not be reused without author permission.