ACCT-4311_001_Spring_20112012 - Texas A&M University-Corpus...

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Page 1 of 6 Texas A&M University-Corpus Christi College of Business Course Syllabus: Spring 2012 Course Number: ACCT 4311 Course Name: Auditing Principles and Procedures Instructor: Sharon Polansky, MBA, CPA Section 1: Thursday 7-9:30 p.m. OCNR 130 Office: O’Connor 239 Phone: (361) 825-3448 Fax: (361) 825-2725 E-mail: [email protected] Office Hours: MTWR 3:30 – 5 p.m., and by appointment Required Books: Auditing and Assurance Services by Louwers, Ramsay, Sinason, Strawser, and Thibodeau, 4th edition, McGraw-Hill/Irwin. Textbook web site: Integrated Audit Practice Case by Kerr, Elder, and Arens, 5 th edition, Armond Dalton Publishers Inc. Prerequisites: ACCT 3312 (Intermediate Accounting II) and Junior standing or above. Course Description: Auditing principles and techniques underlying the audit process; procedures used in conducting external audits, reviews and compilations. Learning Objectives: By the end of this course, the students will be able to: Apply audit principles and procedures to typical business process transaction cycles. Understand the demand for auditing and the institutions that shape the auditing profession. Understand how professional auditing standards guide the work of auditors. Understand the impact of the Sarbanes-Oxley Act and other regulations on the auditing profession. Understand other types of assurance and nonassurance services offered by auditors.
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Page 2 of 6 Relationship to Other Coursework: Effective auditing involves developing an understanding of the client's business and industry, evaluating internal control, using judgment, and obtaining and evaluating evidence as a basis for the audit report. Auditing is an interdisciplinary field and has its foundations in other disciplines including ethics, marketing, economics, business law, statistics, accounting, and information systems. A background in these subjects provides the student with the tools to better understand the material covered in the course. Instructional Methodology: Lecture, class discussion, in-class group problem-solving sessions, audit practice case, and case studies. Exams:
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ACCT-4311_001_Spring_20112012 - Texas A&M University-Corpus...

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