Syllabus for ACC–415

ADVANCED AUDIT


COURSE DESCRIPTION

Advanced Audit provides an in-depth analysis of current auditing issues, especially those involved in completing the audit: auditors’ reporting responsibilities, internal control over reporting for public companies, the requirements of the Sarbanes-Oxley Act, and auditing of information technology systems. In addition, the course focuses on compliance concepts and techniques, detailed attestation and review services, and the professional judgment process model for auditing financial statements. Recognized standards, such as the International Auditing Standards (IAS) and the Generally Accepted Government Auditing Standards (GAGAS), are discussed in detail.

COURSE OBJECTIVES

After completing this course, students will be able to:

  1. Analyze management and auditors’ responsibilities for assessing internal control effectiveness.
  2. Explain auditors’ responsibility regarding subsequent events, contingent liabilities, and going concern considerations.
  3. Analyze types of attestation services and generally accepted attestation standards.
  4. Apply concepts and techniques of auditing a firm’s electronic commerce.
  5. Apply a professional judgment process framework for financial statement audits.
  6. Apply concepts and techniques for compliance audits.
  7. Apply the generally accepted government auditing standards.
  8. Explain the purpose and the structure of international auditing standards.
  9. Analyze the differences among auditing standards issued by the AICPA, PCAOB, and GAO .

                                                                                                                                                                                         

COURSE MATERIALS

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

Required Textbook

  • William F. Messier, Steven M. Glover, and Douglas F. Prawitt, Auditing & Assurance Services: A Systematic Approach, 9th ed. (New York: McGraw-Hill, 2014).

    ISBN-13: 978-0-07-802543-3

COURSE STRUCTURE

Advanced Audit  is a three-credit online course, consisting of seven modules. Modules include an overview, topics, learning objectives, study materials, and activities. Module titles are listed below.

 

Consult the course Calendar for assignment due dates.

ASSESSMENT METHODS

For your formal work in the course, you are required to participate in online discussion forums, complete written activities, and complete a final project. See below for more details.

Consult the course Calendar for assignment due dates.

Discussion Forums

You are required to participate in seven (7) graded discussion forums as well as an ungraded "Introductions" forum.

Located within the Evaluation Rubrics section of the course Web site is the rubric used to aid in the grading of all online discussion activities.

Written Activities

You are required to complete seven (7) written assignments.

Located within the Evaluation Rubrics section of the course Web site is the rubric used to aid in the grading of all written activities.

Final Project

The final paper consists of a paper of 2,500 to 3,000 words (10 to 12 pages) in which you will  analyze the differences among several major auditing standards. See the Final Project area of the course for a fuller description.

Located within the Evaluation Rubrics section of the course Web site is the rubric used to aid in the grading of the final project.


Turnitin Requirement for Final Project

You are required to submit the final project in this course to Turnitin.com, an academic plagiarism prevention site, prior to submitting the project within your course space. You will receive immediate written feedback from Turnitin regarding writing style as well as a plagiarism gauge with tips for proper citations. You then have the opportunity to edit your assignment with this feedback in mind and resubmit it to Turnitin for additional checking. Once you are satisfied with the project, you are required to submit the Turnitin feedback (also known as the originality report)  for the final version along with the project itself within the course space.

Read carefully the information found at the following link, as it will provide instructions for this requirement:

Turnitin FAQ Web Page

The course ID and password that you will need in order to create an account may be found at the following link. Look within Step 1, locating your course ID and password by semester.

Course ID and Password by Semester

This information can also be found within Using Turnitin for Assignments. You can locate this document in the topic list area of your course space.

Students please note: You have the option of submitting any of your assignments to Turnitin.com. Submit any additional assignments through the slots with the optional label. However, submitting other assignments is NOT a requirement and you should not submit originality reports for these assignments to your mentor.

GRADING AND EVALUATION

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:

A

=

93–100

B–

=

80–82

A–

=

90–92

C+

=

78–79

B+

=

88–89

C

=

73–77

B

=

83–87

F

=

Below 73

To receive credit for the course, you must earn a letter grade of C or higher on the weighted average of all assigned course work (e.g., assignments, discussion postings, projects, etc.). Graduate students must maintain a B average overall to remain in good academic standing.

STRATEGIES FOR SUCCESS

First Steps to Success

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

Study Tips

Consider the following study tips for success:

ACADEMIC INTEGRITY

Students at Thomas Edison State College 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.

 

Academic Dishonesty

Thomas Edison State College 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 College insist on strict standards of academic honesty in all courses. Academic dishonesty undermines this objective. Academic dishonesty can take the following forms:

Please refer to the Academic Code of Conduct Policy in the College Catalog and online at www.tesc.edu.

 

 

Plagiarism

Using someone else’s work as your own is plagiarism. Thomas Edison State College takes a strong stance against plagiarism, and students found to be plagiarizing will be severely penalized. 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

First-time incidents of academic dishonesty concerning plagiarism may reflect ignorance of appropriate citation requirements. Mentors will make a good faith effort to address all first-time offenses that occur in courses. In these cases, the mentor may impose sanctions that serve as a learning exercise for the offender. These may include the completion of tutorials, assignment rewrites, or any other reasonable learning tool including a lower grade when appropriate. The mentor will notify the student by e-mail. Decisions about the sanctions applied for subsequent plagiarism offenses or other violations will be made by the appropriate dean’s office, with the advice of the mentor or staff person who reported the violation. The student will be notified via certified mail of the decision. Options for sanctions include:

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