act2810_syllabus - Date Approved: Date Revised: 01/11...

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Date Approved: Date Revised: 01/11 COURSE SYLLABUS Syllabus for: ACT 2810 AUDITING Former Quarter Course(s): ACT 2810 Catalog Description: This course is a study of auditing theory and procedures with emphasis on areas of deviation from acceptable accounting principles and on problems that auditors encounter in preparing an audit report. Topics discussed include verifying accounting data, preparing reports, and examining auditor liability in the preparation of financial statements. Credit Hours: 3 Contact Hours: 3 Lab Hours: 0 Prerequisite(s): ACT 2320 or permission of the Business & Technology Department Chair Required Text(s): Auditing: A Business Risk Approach, 7 th edition, Rittenberg, Johnstone, & Gramling, South-Western Required Supplies/Material(s): Recommended Supplementary Material(s): none Student Group for Whom Course is Required/Intended: Students majoring in Business Technology with a concentration in Accounting are required to complete the course.
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GOALS ACT 2810 AUDITING These should be broadly stated, measurable learner outcomes expected with the completion of the course; use additional sheet(s) if necessary. 1. To provide comprehensive coverage and integration of the effects auditing has on the public accounting profession. 2. To help the student understand the procedures of accepting and planning an audit along with the documentation required for the audit. 3. To understand the importance and evaluation of internal control in the field of auditing. 4. To understand the importance of audit sampling and substantive tests in an audit environment. 5. To understand the legal implications of the audit, reporting, and other accounting services.
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STUDENT LEARNING OUTCOMES ACT 2810 AUDITING These should be specifically stated, measurable learner outcomes to be met throughout the course; use additional sheet(s) if necessary. Chapter 1—Auditing: Integral to the Economy 1.1 Define the concept of auditing. 1.2 Describe the special role of auditing in meeting the demands of society for fair financial reporting. 1.3 Describe how the public accounting profession has changed, the influences that have caused those changes, and how those changes affect the nature of the audit process. 1.4 Describe and evaluate the demand for reporting on internal control over financial reporting and the unique reporting requirements for publicly held companies. 1.5 Distinguish the differences among assurance services, attestation services, and audit services. 1.6 Describe the requirements for professionals entering the public accounting profession. 1.7 Describe the unique roles of internal, external, and governmental auditors in improving the reliability of information and the processes that lead to the recording and presentation of information (both financial and operational). 1.8
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This note was uploaded on 04/08/2011 for the course FIN 101 taught by Professor Minhngo during the Spring '11 term at Universidade do Minho.

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act2810_syllabus - Date Approved: Date Revised: 01/11...

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