ACC 4330 Syllabus

Topics: Auditing, Risk, Financial audit Pages: 12 (1860 words) Published: September 29, 2013
 Accounting 4330
Auditing, Attestation and Assurance Services

"Learning is a verb; not a noun. It is journey; not a destination." Dougan Laird "I hear and I forget. I see and I remember. I do and I understand." Chinese Proverb

ProfessorsAddress and telephoneOffice Hours*

Dr. C. William (Bill) ThomasBlume Room 1272-4 MW; 9-11, 1-3 TR

*I encourage you to come by the office during regularly scheduled office hours. If inconvenient or an emergency, please call first to make sure I am in. I will gladly schedule an appointment.

Texts and supplemental materials

1. Louwers, Ramsay, Sinason, Strawser, Thibodeau. Auditing and Assurance Services (5thEdition). McGraw-Hill Irwin. 2013 . ISBN 978-0-07-802544-0 2. Student web site accompanying the text: Log on now and register using the code provided with your text. 3. AICPA Professional Standards. These are electronic, and can be accessed from See link to Professional Resources, Accounting and Auditing. For X- reference, see back 3 pages of Text 1. 4. Gleim Support Materials (Must purchase one of the Three:

a. Practice Questions and Explanations ($36+shipping): b. Gleim CPA Auditing & Attestation Book/Test Prep Online ($65+shipping)

c. Auditing & Attestation Review System: book, Test Prep Online, Audio Review download, Simulation Wizard, Online Course, and Practice Exam ($171.00 + shipping). 5. By subscription ($14): Poll Everywhere. Register through Your $14 fee pays for a one-year subscription. Wait before you spend the money on this. We may not use it.

Broad Learning Objectives: See attached list of detailed learning objectives

1. Understand the role of both external and internal auditing and assurance services in financial and compliance reporting. 2. Develop critical thinking and analytical reasoning skills in the following areas: a. Materiality and risk assessment

b. Internal control evaluation
c. Evidential matter
d. Reporting
3. Refine research and communications skills.

Grade Pre-Requisite: A student majoring in accounting will be permitted to repeat an upper level accounting course only one time for credit. A student majoring in accounting will be permitted to repeat only two upper level accounting courses in order to continue in the accounting major. Students must earn a “C” in each pre-requisite course before being permitted to enroll in ACC4330.

Grade Determination

Comprehensive Final examination35%*
Examinations (3 unit)45%
Weekly Quizzes 10%
Integrated Final Case10%
Total (maximum) 100%

Extra Credit Opportunity

The only way to earn extra credit is to complete 100% of on-line homework assignments (see class schedule). Those students completing the homework will receive 2% added to the final grade for completing all of the assignments. Students scoring at least 90% average across all assignments will receive an extra 1% (for 3% total possible extra credit).

Additional Classes
To help ensure everyone the highest probability of success in the class, we will have additional classes throughout the semester. While these classes are optional, they are designed to enhance your learning. Each Thursday from 5 to 7pm there will be a debriefing of the weekly quiz in Cashin 103. Also, there may be “boot camps” through the semester to help address skill set deficiencies.

Homework (Problems and Cases)
Homework does not count on the final grade except for extra credit. Homework is all electronic and comes from Connect Accounting, the web based learning tool accompanying the text (1). If you desire to get credit for homework, you should remember to keep up...
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