AC 430 Auditing
S2A 2009 BE
Ryno, Serge Alexander
March 16 thru May 10
8:00 - 10:40
AC 325 and CS 140 or equivalents
Textbook: Whittington, O.R., & Pany, K. Principles of Auditing and Other Assurance Services (16th Edition). New York: McGraw Hill/Irwin.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Learning Outcomes: Core Learning Outcomes
Link to Class RubricClass Assessment: Research Paper (min.5 pgs & 5 ref.)* 20%
Mid Term 20%
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business and Management courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business and Management.
Classroom Rules of Conduct:
Students will be expected to be participative in class and be respectful of one another in class.
Mar 17 Introduction and assignment of Papers and Group Presentations; Fraud Video’s
Chapter 1 - The Role of the Public Accountant in the American Economy;
Mar 24 Chapter 3 – Professional Ethics;
Homework: 3-1, 3-3, 3-6, 3-8, 3-15, 3-21, 3-29
Mar 31 Chapter 5 – Audit Evidence and Documentation
Homework: 5-1, 5-2, 5-7, 5-12, 5-15, 5-19, 5-22, 5-43
Apr 7 Mid Term Exam; Chapter 7 – Internal Control
Homework Due: 7-2, 7-3, 7-4, 7-9, 7-10, 7-20, 7-38
Apr 14 Chapter 9 – Audit Sampling
Homework: 9-1, 9-2, 9-5, 9-13, 9-30, 9-31, 9-41
Apr 21 Chapter 11 – Accounts Receivable, Notes Receivable, and Revenue
Apr 28 Chapter 14 – Accounts Payable and Other Liabilities
Homework: 14-1, 14-3, 14-7, 14-9, 14-10, 14-23, 14-34
Homework: 17-1, 17-2, 17-5, 17-16, 17-17, 17-21, 17-25;
May 7 Presentations
Other Audit Failures
Evaluate penalties on negligent CPA firms.
Section 404 – Internal Controls
Is knowing GAAS enough?
Audit issues in “your” company
Any of the subject materials in the text, or
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 2008-2009 Undergraduate Catalog Page 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 2008-2009 Undergraduate Catalog Page 87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2008-2009 Undergraduate Catalog Page 89-90
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. 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 .
Last Updated:2/12/2009 11:00:24 AM