AC 430 Auditing
F1FF 2009 FAI
Repp, David G.
Senior Instructor of Accounting
President and CEO-Cool Accounting Beans TutoringMasters in Business AdministrationCPA-Certified Public Accountant-Inactive
8/17/2009 to 10/11/2009
3:15 - 4:45 PM
Textbook: Whittington and Pany, Principles of Auditing, 15th edition, New York: McGraw
Hill/ Irwin, 2006. ISBN: 0073010847
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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I am committed to creating a positive environment conducive
to learning at Park University The following characteristics
constitute my educational philosophy: Excellence: I believe that all
students have a right to expect excellence in academic instruction. By
providing instruction using the latest equipment and the most up-to-date
software and educational technologies, I will prepare students for today's
business field. Accessibility: I believe that all students have a
right to receive opportunities for higher education, including opportunities
for individual growth, professional development, and academic
achievement. All students should be provided equal opportunities in
receiving help that will motivate and assist them in defining and achieving
their educational goals. Responsibility: I believe that I am
accountable to my students, the community, and to society for accomplishing its
goals within the constraints of the college mission and its resources.
Professionalism: I believe that I should serve as an example of
professionalism, which my students can follow. I feel that my
actions, speech, and values should be of the highest standard in dealings
within the educational environment.
Learning Outcomes: Core Learning Outcomes
Link to Class RubricClass Assessment: 3 Quizzes (20 pts ea)
Homework (10 points each week)
3 Exams (100 points each)
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 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.
Classroom Rules of Conduct: Each of you needs to actively participate in
discussions relating to the subject materials for each week for full
participation credit and to make this class an enjoyable learning
experience for us all.
In an intensive, collaborative learning environment such as that of
Park University, class attendance is perhaps the most obvious and
objective starting point measure for participation. If you are not in
attendance, you miss out on many opportunities for learning. Because of
this, if you miss class, you will not receive participation points for
that workshop week.
During each workshop week, you are expected to be actively engaged in
the activities and discussions. During online workshop weeks, you must
contribute to your assigned main newsgroup discussions in a substantive
manner each week to earn 100% of the participation grade points for the
workshop. As the instructor for the course, I will take both the
quantity and content of your messages to your assigned main discussion
thread into account to determine your weekly online workshop
Course Topic/Dates/Assignments: Class Activities Assignments
Week One Chapter 1 - The Role of the Public Accountant in the American Economy
1 Chapter 2 - Professional Standards Homework Due: 1-2, 1-3, 1-10
2 Chapter 3 – Professional Ethics Homework Due: 2-1, 2-5, 2-10,
2 Chapter 4 – Legal Liabilities
Exam 1 Homework Due: 3-1, 3-3, 3-15,
3 Chapter 5 – Audit Evidence and Documentation
Quiz 1: Chapters 1-4 Homework Due: 4-1, 4-2, 4-6
3 Chapter 6 – Planning the Audit-Designing Audit Programs Homework Due: 5-1, 5-2, 5-6
4 Chapter 7 – Internal Control
Quiz 5-7 Homework Due: 6-3, 6-5, 6-6,
4 Chapter 8 – Consideration of Internal Control in an Information Technology Environment Homework Due: 7-2, 7-3, 7-9,
5 Chapter 9 – Audit Sampling
Homework Due: 8-1, 8-3, 8-8
5 Chapter 10 – Cash and Financial Investments
Exam 2 Homework Due: 9-1, 9-2, 9-5,
6 Chapter 11 – Accounts Receivable, Notes Receivable, and Revenue Homework Due: 10-1, 10-4, 10-10,
6 Chapter 12 – Inventories and Cost of Goods Sold
Quiz 3: Chapters 8-16 Homework Due: 11-1, 11-2,
7 Chapter 14 – Accounts Payable and Other Liabilities Homework Due: 12-1, 12-3,
7 Chapter 16 – Auditing Operations and Completing the Homework Due: 14-1, 14-3,
8 Chapter 17 – Auditors' Reports
Homework Due: 16-1, 16-4
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 2009-2010 Undergraduate Catalog Page 92
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2009-2010 Undergraduate Catalog Page 95
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:7/17/2009 4:19:10 PM