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Syllabus - ACC 440 - Spring 2014rev2-16-14 - University of...

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University of North Carolina at Greensboro ACC 440 – Auditing Concepts Course Syllabus Spring 2014 Tuesday & Thursday 2:00-3:15pm, Bryan 105 Instructor: Ambrose Jones III, PhD, CPA Office: Room 326 Email: [email protected] (Please use this as the first means to contact me). Mobile phone: 336.509.1223 Office phone: 336.334.4891 Office hours: Monday, Tuesday and Thursday (5:30 – 6:30pm), by appointment, or whenever you see me around campus or in my office. I will tell you if I am already committed for the time. REQUIRED MATERIALS Auditing and Assurance Services: An integrated approach, 15 th edition, by Arens, Elder and Beasley (ISBN No. 978-0-13-312563-4) – hard cover or electronic through MyAccountingLab. Course ID jonesiii65684. Integrated Audit Practice Case, 5 th edition, by Kerr, Elder & Arens (ISBN No. 978-0- 912503-35-6) COURSE OBJECTIVES – to help you: 1. Understand basic auditing concepts: risk identification and containment; client acceptance & continuance, sampling, controls evaluation & testing, substantive testing. 2. Think critically about auditing with a business perspective. 3. Understand the role of auditing in business organizations and in the economy as a whole. 4. Learn about how public accounting firms operate and how quality control procedures are applied. 5. Apply generally accepted auditing standards – the course will emphasize how to identify issues and to research solutions. 6. Understand the AICPA Code of Professional Conduct and its application to ethics in the auditing profession. 7. Gain a basic understanding of other assurance services, including the auditor’s role in sustainability initiatives (e.g. corporate social responsibility reporting). 8. To help you to develop as a professional – this includes proper classroom conduct and participation. You might think of this as preparation for the real world of working with colleagues, clients and customers. Your reputation is always at stake and how you act as a professional will have dramatic impact on your ability to be successful in your chosen field. ADD/DROP DATE – January 17, 2014 LAST DAY TO WITHDRAW – March 7, 2014 Page 1 of 7
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ACADEMIC INTEGRITY If you are not familiar with the UNCG Academic Integrity Policy, I suggest that you visit the website at http://academicintegrity.uncg.edu/complete/ . Each of us has our part to play in upholding academic integrity at UNCG. If UNCG is producing cheaters, this reflects poorly on the rest of the university community, even though you may not be the guilty party. A true friend will confront the person cheating. Individuals do not change behavior if they never have to account for what they are doing. If you observe something that is not correct and refuse to take any action, you are developing a habit that may be as detrimental to society as the habit you are allowing others to continue. Remember that your honesty and integrity are more important than a grade in a course or even a university diploma.
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