Advanced Auditing

Student Learning Outcomes, Goals, Objectives:

Students successfully completing this course will be able to:

• Demonstrate and apply your understanding of basic auditing concepts: client acceptance and continuance, engagement planning, risk identification and containment, sampling, controls evaluation and testing, substantive testing, concluding the engagement and reporting.
• Demonstrate an understanding of the role that auditing plays in business organizations and in the economy.
• Apply critical thinking skills in auditing exercising professional judgement and professional skepticism.
• Recognize and evaluate audit issues in a business setting and communicate your assessment to colleagues.
• Research and apply AICPA and PCAOB professional standards.
• Demonstrate an understanding of and apply the AICPA Code of Professional Conduct and its application to the auditing profession.
• Recognize ethical dilemmas and apply an ethical decision-making framework.
• Demonstrate an understanding of other (than audit) attestation services.
• Develop as a professional in an audit environment.

Course Grading Information:

Activity/Performance Measure	Percentage/Points
Discussion Posts	5%
Homework	20%
Midterm Exam	25%
Case-Part 1	20%
Case-Part 2	20%
Case Presentations	10%

Course grades are determined as follows:

Percentage	Letter Grade
93%+	A
90%	A-
87%	B+
83%	B
80%	B-
77%	C+
70%	C
<70%	F

Final course grades will be rounded to the nearest whole number.

Attendance/Participation:

Attendance/participation is not a graded component included in the student's final grade for this course.

Course Materials Purchased by the Students:

Messier, Glover, Prawitt and Christensen. Auditing & Assurance Services: A Systematic Approach, McGraw Hill. These course materials are included as part of your UNCG First Day Complete program. Please visit UNCG's First Day Complete website to learn more.