AuditSpring2009SyllabusandModule 1 Schedule

AuditSpring2009SyllabusandModule 1 Schedule - COURSE...

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COURSE SYLLABUS Spring 2009 ACG 4651 AUDITING Section 001: 9:00-10:15 am-Room BA 0146 Section 002: 12:00-1:15pm-Room BA 0146 Section 003: 6:00-8:50pm-Room BA 116 INSTRUCTOR: Dr. Pamela Roush OFFICE: CEBA 428 OFFICE PHONE: 823-5664 E-MAIL: [email protected] WEBCT-SITE: Please use webct mail for all communication http://reach.ucf.edu/~acg4651a/ OFFICE HOURS: Tuesday and Thursday: 10:30 am-11:30 am; Tuesday: 5:00 pm-5:45 pm and by appointment PREREQUISITES: ACG 3111 and ACG 4401 REQUIRED TEXTS: Louwers, Ramsay, Sinason, Strawser Auditing& Assurance Services McGraw-Hill; 3 rd Edition. 4 Audit Cases by Knapp (isbn for the 4 cases 0324690630) Here’s the website for the students to buy the books directly online: http://ucfacg.ichapterssites.com COURSE DESCRIPTION AND OBJECTIVE: The content of this course emphasizes traditional audit, ethical and risk assessment concepts to enable students to develop a judgment process approach to auditing. It covers the dynamics of the auditing profession including the most current events shaping the regulation and performance of the audit process. It involves the nature of audit evidence, the role and design of internal control, and the use of analytical evidence. Students must understand what an audit is conceptually rather than view auditing as a list of steps performed by auditors. The course objective is to educate students on the subject of auditing and risk analysis and ethical decision making. TEACHING AND LEARNING APPROACH: The material will be covered using several methods of instruction. The traditional lecture, professional films, cases and guest speakers may be used for presenting and enhancing subjects covered. The students are responsible for everything covered in class even if they are absent. The students are expected to take notes in class even though they will be provided with the lecture notes and additional supplemental material. The lecture notes will be provided via web-ct e-mails as Powerpoint file attachments. HOMEWORK ASSIGNMENTS: 1
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Homework assignments are used as support for learning the material, and solutions will be provided during class time when allowed. Please look at the syllabus for homework assignments and due dates. Late submission of homework is not acceptable. Homework assignments will be
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