- Contemporary Auditing Issues and Cases, 5th Edition, Michael C. Knapp, West
Publishing.
- Integrated Practice Case, Arens and Kerr, Armond Dalton Publishers.
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The prerequisites for this course are all the prerequisites required for enrollment in
the MAcc program as listed in the graduate business catalog. These prerequisites
must have been completed prior to beginning this course. If you have not completed
these prerequisites, you must drop this course. You should see your advisor
immediately. In the event that you do not voluntarily drop this course, you will be
administratively dropped.
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You are expected to adhere to the Honor Code. As a result, you should ensure that
you understand what is considered a violation of the honor code on each
assignment. For example, I expect you to collaborate on group assignments;
however, I do not expect you to collaborate on examinations.
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Letter grades for the course will be assigned based on the percentage of points you
accumulate during the course, based on the following assignments.
| MATERIAL |
Percent Available |
Percent Earned |
| Mid-semester exam |
25% |
|
| Final exam |
25% |
|
| Case and standards analysis |
20% |
|
| Integrated Practice Case |
15% |
|
| Class Participation |
15% |
|
| Total |
100% |
|
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Examinations will consist of take-home, essay questions. They may cover all
material assigned, whether explicitly covered in class. Examinations will be due at
the time and place announced unless other acceptable arrangements are made in
advance with me. Examinations will not be reviewed in class. You may review
examinations in my office when grading has been completed.
During the semester, you will write and present one formal case analysis and one
formal standards analysis. Approximately 60% of your grade will reflect the merits
of the written analysis and 40% will reflect the merits of your presentation.
The purpose of your case analysis is to briefly summarize the facts of the case and
propose solutions to the questions posed. The purpose of your standards analysis is
to explain th requirements of a technical standard or part of the Code of Conduct
and put the requirements in context for your audience. In writing and presenting
your case analysis, assume you are leading a continuing education discussion among
a group of professional public accountants. Your job is to reinforce their
understanding of the standards, or lead them in discussion of the case, but you can
assume some basic understanding of auditing standards and practice.
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The requirements of the IPC are due throughout the semester. This is an individual
assignment, but you may work together. This assignment DOES NOT need to be
typed; however, it must be legible to receive a grade. The attached daily schedule
includes an estimated time requirement for each assignment. I will deduct 10% for
each assignment turned in after the due date.
Note: Time (approximately 10-15 minutes) will be set aside at the beginning of each
class meeting to discuss general issues relating to the IPC case.
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This class is based on student participation and input. On occasion, you will be
required to lead class dicussion on a specific topic. Otherwise, you should come to
class prepared to discuss the cases, references, other readings and assignments.
Since 15% of your grade in this class is based upon your participation, I will
monitor your class participation by noting such items as your attendance, initiative,
responsiveness and evidence of preparation.
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