University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||4321||Section Number||25059|
|Name of Course||Auditing|
|Name of Instructor||Lee,Yong-Gyo|
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
- Help students internalize ethical standards.
- Familiarize students with reporting standards which must be followed.
- Familiarize students with the financial auditing process.
- Integrate use of auditing methods with EDP auditing.
- Understanding of auditing standards and their application.
- Explore auditor's legal responsibility and liability.
|Mid-term exam||300 points|
|Final Exam||300 points|
|Term Paper||200 points|
|Learning Activities and Discussion (Individual)||200 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
- Ch 2: Corporate Governance and Audits
- Ch 3: Judgmental and Ethical Decision-Making
- Ch 4: Audit Risk, Business Risk, and Audit Planning
- Ch 5: Internal Control over Financial Reporting
- Ch 5: Internal Control over Financial Reporting (continued)
- Term Paper (Due by Midnight)
- Test #1 Ch 1-5
- Ch 6: Performing an Integrated Audit
- Ch 7: A Framework for Audit Evidence
- Ch 9: Auditing for Fraud
- Ch 15: Ensuring Audit Quality in Completing the Audit
- Ch 16: Auditors Reports
- Thanksgiving Holiday
- Ch 16: Auditors Reports (continued)
- Final Exam Ch 6-7, 9, 15-16