University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||4321||Section Number||24949|
|Name of Course||Auditing|
|Name of Instructor||Kuang,Yingxu|
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.
As a result of this course, students will
- Familiarize students with reporting standards which must be followed.
- Integrate use of auditing methods with EDP auditing.
- Help students internalize ethical standards.
- Explore auditor's legal responsibility and liability.
- Familiarize students with the financial auditing process.
- Understanding of auditing standards and their application.
|Individual Homework Assignments||40 points|
|Attendance and Participation||40 points|
|Ethics Paper (Group)||60 points|
Rittenberg, Auditing: A Business Risk Approach,8th ed., ISBN 0538476230.
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Ch 1: Auditing: Intergral to the Economy
- Ch 2: Corporate Goverance and Audits
- Ch 4: Audit Risk, Business Risk, and Audit Planning
- Ch 5: Internal Control over Financial Reporting
- Ch5 (continue) /Ch 6: Performing an Intergrated Audit
- Ch 6: Performing an Intergrated Audit
- Midterm Exam
- Ch 7: A Framework for Audit Evidence
- Ch 7 (Continue)/Ch 9: Auditing for Fraud
- Ch 9: Auditing for Fraud
- Ch 15: Ensuring Audit Quality in Completing the Audit
- Ch 16: Auditors Report
- Ch 3: Judgemental and Ethical Decision-Making Frameworks and Associated Professional Standards
- Final Exam