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ACCT 473-FINANCIAL STATEMENT AUDITING LEVENTHAL SCHOOL OF ACCOUNTING UNIVERSITY OF SOUTHERN CALIFORNIA SPRING 2006 Sec. Time Location 14135D 10:00-11:50 am TTH HOH 303 14136D 12:00-1:50 am TTH HOH 303 14137D 2:00-3:50 pm F THH 102 I. GENERAL INFORMATION Faculty: Professor Chrislynn Freed, CPA Office Location: ACC 229 Office Hours: MW 12:15-2:15PM; TTH 2-3:00 PM Office Phone: (213) 740-4867 Email Address: [email protected] USC Emergencies: (213) 740-4321 USC Emergency Information Line: (213) 740-9233 USC Information: (213) 740-2311 and 91.5 KUSC FM Radio Course Prerequisites: ACCT 371b, 373 Co-Requisites: None Required Materials: 1) Custom Published Text and Cases 2) Course Documents Posted on Blackboard 3) The CPA Journal: http://www.nysscpa.org/cpaj.htm 4) AICPA Codification of Statements on Auditing Standards : http://www.aicpa.org/members/div/auditstd/Authoritative_AIC PA_Audit_and_Attest_Standards.htm 5) PCAOB Auditing Standards http://www.pcaob.org Quasi required materials: Daily readings of The Wall Street Journal and subscription to a business periodical, e.g. Journal of Accountancy, Fortune or Business Week. II. COURSE OBJECTIVES AND DESCRIPTION Audit issues will be discussed from the perspectives of management and other users of the financial statements, as well as, the external auditor. I have five broad objectives for this course: i) To instill a desire for you to become true professionals, able to appreciate the value of integrity and ethical behavior, and the critical role of auditing in our economy. ii) To teach you how to think effectively and apply critical thinking to real-world problems involving risk. iii) To prepare you for professional careers in either corporate accounting, internal audit, business assurance, or information systems by understanding the environment in which the auditor operates in by presenting the types of conditions, events and confrontations that will be encountered. iv) To continue to develop your effective communication skills. These skills are essential to your professional development. v) Finally, I hope to share my enthusiasm and excitement for the audit profession. Our profession is continually evolving and developing. Our training allows us to make career choices that we may never have dreamed. The learning never stops, nor does the opportunities. 1
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III. PERFORMANCE EVALUATION Your overall grade in this course will be determined by your performance in the following: Component Points Class attendance and participation Homework assignments (individual) Homework assignments (group) Midterm ACL project Final Exam 75 75 75 80 20 125 Total 450 Your total points will be converted into a letter grade based on a single curve applied to both of my ACCT 473 sections and will meet the grading guidelines of the School of Accounting, which currently require the class average to approximate 3.15 (see attached). Please note that the grade of W is allowed only if a student withdraws by approved date ( Monday, April 10 th ). The grade of IN is reserved for highly unusual cases where the student is unable to complete a single item of the course requirements.
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