University Of Houston-Victoria
Course Online Syllabus
|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.
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.
|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|
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.
Rittenberg et al., Auditing: A Business Risk Approach,7th or 8th ed.
List of Discussion/Lecture Topics
Course topics have not been submitted.