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Auditing_I-Acc.351 - In the Name of God Most Gracious Most...

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In the Name of God, Most Gracious, Most Merciful YARMOUK UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATION SCIENCES DEPARTMENT OF ACCOUNTING COURSE SYLLABUS SECOND SEMESTER 2008/2009 COURSE: Title : ACC351— Auditing I Instructor: Dr. Asmaa Assaf Class Time: Section (3) – 9-10 Sunday, Tuesday and Thursday. Office Hours:  10-11 on Tuesday , Wednesday and Thursday. Office No.  E-413 (Faculty of Economics) Office Phone No.  3037 E-mail:  [email protected] Prerequisites: ACC.202- Intermediate Accounting II Credit Hours: 3 Credit hours. IMPOTRATNT DATES: 5, March.2009: Last day to delete the (incomplete) note for students who got the notifaction on the First  Semester. 14, May.2009: End of Drop Period. COURSE DESCRIPTION: This course is designed to cover the following topics: The demand for audit and assurance services, The CPA profession,  Audit Reports, Professional code of ethics, Legal liability, Audit responsibilities and objectives , and Audit evidence. SPECIFIC COURSE OBJECTIVES:   Upon completion of this course, the student will be able to: 1) Understand fundamentals of financial auditing, Generally Accepted Auditing Standards (GAAS) and  International Standards on Auditing (ISAs) 2) Become more aware of ethical issues inherent in the auditing profession concentrating in Independecny and Fraud  cases. 3) Strengthen his understanding of the international auditing differences. 4) Work on developing certain other individual skills and abilities that many of today’s accounting graduates need to  enhance. These include the ability to communicate, learning how to cope with complex situations that do not have  a single “right” answer, exercising imagination and creativity, teaching yourself new subjects (in preparation for  life-long learning), making judgments, and becoming more aware of the international markets in which you will  live and be working. LEARNING OUTCOMES: After completing this course the student must demonstrate the knowledge and ability about: 1. The demand for audit and other assurance services. 2. The CPA profession. 3. Audit reports. 4. Professional Ethics. 5. Legal liability. 6. Audit responsiblities and objectives. 7. Audit evidence.
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COURSE MATERIALS: Required Textbook:  Elder, Beasley and Arens, Auditing and Assurance Services: An integrated Approach , Pearson  Education , 12 th  edition. Textbook Web Page: On-line tutors and quizzes are available at Elder, Beasley and Arens, Auditing and Assurance  Services: An integrated Approach, 12 th  edition textbook website: http://wps.prenhall.com/bp_arens_audit_12/ ASSESSMENT:   First Exam 20 points     Tuesday 17-3-2009 (9-10): Chapters 1&2    Second Exam 20 points     Tuesday 28-4-2009 (9-10): Chapters 3&4    Attendance, Participation and  Assignments 10 points Final Exam 50 points     
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