Textbook: Auditing
– A Business risk approach, by Rittenberg, Schwieger and Johnstone,
published by Thomson/Southwestern
Textbook Ancillaries: PEACH
BLOSSOM COLOGNE AUDIT CASE W/CD , 4th, 07, published by McGraw Hill
Course Description: ACC 260 Auditing
This course is a study of the procedures for
conducting audits and
investigations of various
enterprises. Attention is given to the
nature and purpose of auditing, auditing standards, professional conduct
and ethics, auditor's legal liability and the approaches followed in
performing audits of financial statements. (Prerequisite: ACC 101 or
ACC 112)
Chapters
Covered:
This course covers chapters
1-6, 9, 11-14, and 16 and 18. Be sure that you are
using the most current syllabus.
Course
Outcomes and Competencies:
As part of the
Business department’s commitment to teaching effectiveness and ongoing
student learning outcomes assessments activities the following outcomes
and competencies have been developed for ACC 260:
Intended Course Outcome #1: Students will demonstrate
understanding of attestation and assurance services, generally accepted
auditing standards, substantive audit procedures and appropriate
internal controls.
Course Competency: Students will demonstrate knowledge of the application of the various phases in the audit process as well specific steps and procedures.
Performance Measurement Instrument and Success Criteria: Students will complete an externally created practice set that incorporates all phases of the audit process. The goal is that 80% of the students will score a 70% or better on the practice set.
PowerPoint Presentations:
There
are several chapter PowerPoint presentations for this course. You may open or download the files.
These are large files so be patient, it may take several minutes to
access them. These presentations are developed by the
publisher and are designed to reinforce the learning objectives of Accounting
260.
They are NOT intended to replace reading the textbook and/ or doing the
homework.
Note: If you do not have Microsoft PowerPoint on your computer, to view these documents, you will need to download the MS PowerPoint Viewer from the Microsoft website and click the "Download Now" link. Once you have done this, you may use your browser's BACK button to return to this page.
Chapter
Homework Solutions:
In order to be successful in any course, you
have to do the homework. You need to attempt the problems on your own
first. If you run into difficulty or if you want to check your work, you
can access the solutions. Only solutions to the exercises and problems are provided
(not the checkpoints, cases or Internet research assignments). Click
on the following links to access the chapter solutions.
NOTICE: These solutions are password protected. Please contact your instructor and/or refer to your syllabus for the current password and username. (Note: You only have to enter in the username and password ONCE. If prompted a second time, just hit the cancel button).
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