HB2504
University Of Houston-Victoria
Click here to open a new window to search Spring 2013 – Current Instructor & Course Information
Course Online Syllabus
Fall 2011
| Department | ACCT | Course Number | 6371 | Section Number | 25062 |
| Name of Course | Advanced 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
- To be able to identify weak internal control policies and procedures and to develop professionally acceptable internal control policies and procedures that will reduce fraud and fiscal mismanagement within a company.
- To demonstrate an aptitude to search for authoritative professional pronouncements in order to identify and recommend the most current, and relevant auditing standard(s).
- To examine and critique historical audit cases to determine the primary factors causing audit failure(s) and how to avoid them.
- To learn how to work in teams in order to complete assignments in a timely and professional manner.
- To evaluate, judge, and recommend acceptable ethical and professional behavior for the auditor as it relates to traditional auditing situations.
Major Assignments/Exams
| Case Analyses (Group) | 100 points | ||
| Simulations (Individual) | 100 points | ||
| Reading Summaries (Individual) | 70 points | ||
| Audit Project (Group) | 100 points | ||
| Class Activities and Participation (Individual) | 30 points |
Required Reading
Knapp, Contemporary Auditing: Real Issues and Cases,8th ed., ISBN 0538466790.
(1)Auditing standards at PCAOB, AICPA, and SEC websites. Acessible at the following links: http://pcaobus.org/Standards/Auditing/Pages/default.aspx http://www.aicpa.org/Pages/Default.aspx http://www.sec.gov/ (2)Supplemental Reading: Outside reading and research may be required periodically in order to facilitate learning and classroom discussion.
Recommended Reading
Rittenberg et al., Auditing: A Business Risk Approach,7th or 8th ed.
List of Discussion/Lecture Topics
Course topics have not been submitted.
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