GENERIC COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 260 Auditing
3 3 0
II. Prerequisite:
Recommended: ACC 242, or concurrent enrollment in ACC
242.
III. Course Description:
Course concerned primarily with
financial auditing. Content includes auditing standards, concepts and
techniques, internal control, audit programs and audit reports.
IV. Learning Objectives:
This course is
designed to give the student an understanding of:
A. Generally Accepted Auditing Standards
B. Auditing Procedures for Manual and
Computerized Accounting Systems
C. Compilation and Review Procedures
D. Audit Reports
E. Professional Ethics
V. Academic Integrity:
Students
and employees at
·
cheating,
·
plagiarism
(turning in work not written by you, or lacking proper citation),
·
falsification
and fabrication (lying or distorting the truth),
·
helping
others to cheat,
·
unauthorized
changes on official documents,
·
pretending
to be someone else or having someone else pretend to be you,
·
making
or accepting bribes, special favors, or threats, and
·
any other behavior that violates
academic integrity.
There
are serious consequences to violations of the academic integrity policy.
Oakton’s policies and procedures provide students a fair hearing if a complaint
is made against you. If you are found to
have violated the policy, the minimum penalty is failure on the assignment and,
a disciplinary record will be established and kept on file in the office of the
Vice President for Student Affairs for a period of 3 years.
Details
of the Code of Academic Conduct can be found in the Student Handbook.
VI. Outline of Topics:
- In Example -
A. An
Overview of Auditing
B. Audit Reports
C. Professional Ethics
D. Legal Liability
E. Audit Objectives
F. Types of Evidence and Documentation
G. Audit Planning and Analytical Procedures
H. Materiality and Risk
I. Internal Control
J. Overall Audit Plan and Audit Program
K. Audit of the Sales and Collection Cycle
L. Audit Sampling for Tests of
Transactions
M. Audit Sampling for Tests of Details of Balances
N. Completing Tests Sales & Collection
Cycle - Accounts Receivable
O. Completing the Audit
P. Other Engagements, Services and Reports
Q. The Effect of EDP Systems on Auditing
VII. Methods of Instruction:
- In Example -
A. Lecture and Discussion
B. Problem Solving
C. Review of Homework
D. Case Problems
VIII. Course Practices Required:
- In Example -
The student must be
able to perform the following skills on a college level:
A.
B. Writing
C. Oral Presentations
D. Mathematics (including percentages and
algebra)
IX. Instructional Materials:
- In Example -
A. Required Text: Custom book with selected materials from
Principles of Auditing and Other Assurance Services, 17th
edition, by Whittington and Pany.
B. Student Handout Packet only available at
Oakton bookstore.
X. Methods of Evaluating Student
Progress:
- In Example -
A. Four Tests (100 points each)
B. Final Exam (200 points)
C. Homework (6 points each)
D. Projects/Cases (50 points each)
1. Attendance is considered if a student
is between grades.
2. A point scale is based on total
possible points.
90 - 100% = A
80 - 89% = B
70 - 79% = C
60 - 69% = D
59% & Below F
XI. Other Course Information
If
you have a documented learning, psychological, or physical disability, you may
be entitled to reasonable academic accommodations or services. To request accommodations or services,
contact the ASSIST office in the
Effective
beginning term Summer 2006 ending
term __________________________
(term) (year) (term) (year)
Syllabus
prepared by: Jay Cohen
Reviewed
by Dept/Program chair: Jay Cohen
Approved
by Dean: Bradley P. Wooten May 2006