Syllabus for ACC-411



Welcome to Auditing and Assurance Services  (ACC-411). This course is designed to provide you with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the Internet. It also emphasizes the skills necessary for auditors to make sound judgments and recommendations.

You will review the auditing process by examining internal controls and audit evidence that helps auditors to render an opinion on the financial statements as a whole. Furthermore, you will learn to evaluate such controls and evidence in order to make a documented conclusion on the evidence reviewed. The role of the Certified Public Accountant on a certified audit engagement is covered in detail.

Advisory: It is advisable to have completed ACC-401 Advanced Accounting Concepts I or knowledge in a course equivalent to ACC 201-Intermediate Accounting I with a grade of C or better to succeed in this course.

Student advisory: Working knowledge of Microsoft Excel is required.


After completing this course, you should be able to: 


You will need the following materials to do the work of the course. The required textbook is available from the University's textbook supplier, MBS Direct.

Required Textbook

ISBN-13: 978-0134065823


Auditing and Assurance Services is a three-credit online course, consisting of six modules. Modules include learning objectives, study materials, and activities.

Consult the Course Calendar for assignment due dates.


For your formal work in the course, you are required to participate in twelve graded online discussion forums, complete six written assignments, and take a proctored online midterm examination and a proctored online final examination. This course also features a Case Study that you must complete and submit for grading progressively over several modules. See below for more details.

Consult the Course Calendar for assignment due dates.

Discussion Forums

You are required to participate in twelve graded discussion forums. There is also one ungraded but required introduction forum in Module 1.

Communication among fellow students and with the mentor is a critical component of online learning. Participation in online discussions involves two distinct assignments: an initial response to a posted question (discussion thread) and at least two subsequent comments on classmates' responses. Meaningful participation is relevant to the content, adds value, and advances the discussion. Comments such as "I agree" and "ditto" are not considered value-adding participation. Therefore, when you agree or disagree with a classmate, the reading, or your mentor, state and support your agreement or disagreement. You will be evaluated on the quality and quantity of your participation. Responses and comments should be properly proofread and edited, professional, and respectful.

Written Assignments

Auditing and Assurance Services requires you to submit a written assignment to your mentor for evaluation and grading in each module. The written assignments consist of financial analysis problems taken from your textbook.

Take the time to familiarize yourself with the written assignment questions before you begin each module. Conversely, be sure to complete all relevant readings before answering the questions. Before you begin to write, you might find it helpful to outline your answers, listing points you wish to make and the examples that support your ideas.

Do not copy answers from the textbook. Creative thinking and your own wording are important aspects of an effective answer. When you have completed an assignment, proofread your answers for correct grammar, spelling, etc., and be certain you have answered the questions completely.

Prepare your written assignments using whatever word processing program you have on your computer. Include your name at the top of the paper, as well as the course name and code and the semester and year in which you are enrolled.

Case Study

In addition to your written assignments, Auditing and Assurance Services requires you complete a case study that you must submit for grading.

Based on an audit of Pinnacle Manufacturing, this case study has seven parts which you will complete as part of your work for Modules 2, 3, 4, 5, and 6.

The Pinnacle Manufacturing Case Study, which is based upon the procedures found in an actual certified audit, will allow you to apply auditing theory to a real-life practical audit.

Files that you will need for the project are provided in the Case Study area of the course website. They should be completed and uploaded according to the directions given.  For details of the case study, please refer to the Case Study area of the course website. 


For a list of key concepts that may appear on your exams, refer to the study guides available in the Examinations section of the course website.

You are required to take two proctored online examinations: a midterm exam and a final exam. Both exams require that you use the University's Online Proctor Service (OPS). Please refer to the "Examinations and Proctors" section of the Online Student Handbook (see General Information area of the course website) for further information about scheduling and taking online exams and for all exam policies and procedures. You are strongly advised to schedule your exam within the first week of the semester.

Midterm Examination

You are required to take a proctored online midterm examination during Week 7 of the semester. The examination is a closed-book, comprehensive examination that covers material from modules 1, 2, and 3. The exam is two hours long and consists of multiple-choice questions and essay questions.

Final Examination

The final is a closed-book, proctored online examination. It is two hours long and covers all material assigned in modules 4, 5, and 6 of the course. The final examination consists of multiple-choice questions and essay questions.

Online exams are administered through the course website. Consult the course Calendar for the official dates of exam weeks.

Statement about Cheating

You are on your honor not to cheat during an exam. Cheating means:

If there is evidence that you have cheated or plagiarized in an exam, the exam will be declared invalid, and you will fail the course.


Your grade in the course will be determined as follows:

All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:






























Below 60

To receive credit for the course, you must earn a letter grade of C or better (for an area of study course) or D or better (for a course not in your area of study), based on the weighted average of all assigned course work (e.g., exams, assignments, discussion postings, etc.).


First Steps to Success

To succeed in this course, take the following first steps:

Study Tips

Consider the following study tips for success:


Thomas Edison State University is committed to maintaining academic quality, excellence, and honesty. The University expects all members of its community to share the commitment to academic integrity, an essential component of a quality academic experience.

Students at Thomas Edison State University are expected to exhibit the highest level of academic citizenship. In particular, students are expected to read and follow all policies, procedures, and program information guidelines contained in publications; pursue their learning goals with honesty and integrity; demonstrate that they are progressing satisfactorily and in a timely fashion by meeting course deadlines and following outlined procedures; observe a code of mutual respect in dealing with mentors, staff, and other students; behave in a manner consistent with the standards and codes of the profession in which they are practicing; keep official records updated regarding changes in name, address, telephone number, or e-mail address; and meet financial obligations in a timely manner. Students not practicing good academic citizenship may be subject to disciplinary action including suspension, dismissal, or financial holds on records.

All members of the University community are responsible for reviewing the Academic Code of Conduct Policy in the University Catalog and online at

Academic Dishonesty

Thomas Edison State University expects all of its students to approach their education with academic integrity—the pursuit of scholarly activity free from fraud and deception. All mentors and administrative staff members at the University insist on strict standards of academic honesty in all courses. Academic dishonesty undermines this objective. Academic dishonesty can take the following forms:


Thomas Edison State University is committed to helping students understand the seriousness of plagiarism, which is defined as using the work and ideas of others without proper citation. The University takes a strong stance against plagiarism, and students found to be plagiarizing are subject to discipline under the academic code of conduct policy.

If you copy phrases, sentences, paragraphs, or whole documents word-for-word—or if you paraphrase by changing a word here and there—without identifying the author, or without identifying it as a direct quote, then you are plagiarizing. Please keep in mind that this type of identification applies to Internet sources as well as to print-based sources. Copying and pasting from the Internet, without using quotation marks and without acknowledging sources, constitutes plagiarism. (For information about how to cite Internet sources, see Online Student Handbook > Academic Standards > “Citing Sources.”)

Accidentally copying the words and ideas of another writer does not excuse the charge of plagiarism. It is easy to jot down notes and ideas from many sources and then write your own paper without knowing which words are your own and which are someone else’s. It is more difficult to keep track of each and every source. However, the conscientious writer who wishes to avoid plagiarizing never fails to keep careful track of sources.

Always be aware that if you write without acknowledging the sources of your ideas, you run the risk of being charged with plagiarism.

Clearly, plagiarism, no matter the degree of intent to deceive, defeats the purpose of education. If you plagiarize deliberately, you are not educating yourself, and you are wasting your time on courses meant to improve your skills. If you plagiarize through carelessness, you are deceiving yourself.

For examples of unintentional plagiarism, advice on when to quote and when to paraphrase, and information about writing assistance and originality report checking, click the links provided below.

Examples of Unintentional Plagiarism

When to Quote and When to Paraphrase

Writing Assistance at Smarthinking

Originality Report Checking at Turnitin

Disciplinary Process for Plagiarism

Acts of both intentional and unintentional plagiarism violate the Academic Code of Conduct.

If an incident of plagiarism is an isolated minor oversight or an obvious result of ignorance of proper citation requirements, the mentor may handle the matter as a learning exercise. Appropriate consequences may include the completion of tutorials, assignment rewrites, or any other reasonable learning tool in addition to a lower grade for the assignment or course. The mentor will notify the student and appropriate dean of the consequence by e-mail.

If the plagiarism appears intentional and/or is more than an isolated incident, the mentor will refer the matter to the appropriate dean, who will gather information about the violation(s) from the mentor and student, as necessary. The dean will review the matter and notify the student in writing of the specifics of the charge and the sanction to be imposed.

Possible sanctions include:

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