HB2504
University Of Houston-Victoria
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Course Online Syllabus
Fall 2011
| Department | ACCT | Course Number | 4321 | Section Number | 25060 |
| 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. | |||||
Learning Objectives
As a result of this course, students will
- Understanding of auditing standards and their application.
- Explore auditor's legal responsibility and liability.
- Help students internalize ethical standards.
- Familiarize students with the financial auditing process.
- Integrate use of auditing methods with EDP auditing.
- Familiarize students with reporting standards which must be followed.
Major Assignments/Exams
| Mid-term exam | 300 points | ||
| Final Exam | 300 points | ||
| Term Paper | 200 points | ||
| Learning Activities and Discussion (Individual) | 200 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
- 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
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