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
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
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
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
Instructors are required to maintain attendance records and to report absences
via the online attendance reporting system.
Park University 2004-2005 Undergraduate
Catalog Page 100
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:
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