HB2504
University Of Houston-Victoria
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Course Online Syllabus
Fall 2011
| 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. | |||||
Learning Objectives
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.
Major Assignments/Exams
| Midterm | 100 points | ||
| Final | 100 points | ||
| Individual Homework Assignments | 40 points | ||
| Quizzes | 60 points | ||
| Attendance and Participation | 40 points | ||
| Ethics Paper (Group) | 60 points |
Required Reading
Rittenberg, Auditing: A Business Risk Approach,8th ed., ISBN 0538476230.
Recommended Reading
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Introduction
- 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
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