Course Description
This course provides an in-depth study and review of advanced specialized current topics in auditing and attestation. Prerequisite: ACC 631 or ACC 638 and permission of instructor or Program Director; Notes: This course is only offered online.
Syllabus
Student Learning Outcomes, Goals, Objectives:
Students successfully completing this course will be able to:
- Demonstrate the process of planning the audit.
- Evaluate the impact of various forms of audit evidence on the audit process.
- Evaluate business risk factors and its impact on audit sampling procedures in various audit settings.
- Evaluate proper report forms in order to better communicate audit findings.
- Describe professional responsibilities of auditors.
Course Grading Information:
| Activity/Performance Measure | Percentage/Points |
|---|---|
| Unit Homework | 20% |
| Unit Assessment Quizzes | 35% |
| Comprehensive Final Exam | 25% |
| Study Plan | 10% |
| Application to Sit for Exam | 10% |
Grading Scale
| Percentage | Letter Grade |
|---|---|
| 93.0-100.0% | A |
| 90.0-92.9% | A- |
| 87.0-89.9% | B+ |
| 83.0-86.9% | B |
| 80.0-82.9% | B- |
| 77.0-79.9% | C+ |
| 70.0-76.9% | C |
| Below 70.0% | F |
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:
- Course Textbook to be purchased by student
- CPA review material package (by choice of student)
Scholarly Perspectives
This course engages diverse scholarly perspectives to develop critical thinking, analysis, and debate and inclusion of a reading does not imply endorsement.