Protocol   California  University  of  Pennsylvania   Guidelines   for   New  Course  Proposals   University  Course  Syllabus   Approved:   Department  of  Business  and  Economics     Course  Name:                     Auditing   Course  Number:                 ACC  441   Credits:                     3.0     Prerequisites:                       ACC  301   Maximum  Class  Size  (face-­‐-­‐-­‐to-­‐-­‐-­‐face):             35     Maximum  Class  Size  (online):                 35                                                   B.        Objectives  of  the  Course       Upon  successful   completion   of   the  course,  the  student  will:       1.  Execute  the  practices  of  the  independent  auditor  in  accordance  with  auditing  standards.     2.  Apply  basic  auditing  concepts  and  procedures  that  will  result  in  successful  audit  and  assurance   services  results.     3.  Discuss  the  relationships  between  audit  evidence,  materiality  and  audit  risks.     4.  Identify  risks  within  the  audited  entity  system  and  related  environment.     5.  Recognize  the  audited  entity's  internal  control  workings.     6.  Distinguish  between  the  interrelationships  of  auditing  and  accounting.     7.  Implement  the  rules  of  the  organizations  with  oversight  of  the  Auditing  profession.     8.  Research  all  available  literature  to  identify,  interpret  and  apply  the  American  Institute  of  Certified   Public  Accountants  (AICPA),  Pennsylvania  Institute  of  Certified  Public  Accountants  (PICPA)  and  the   Public  Company  Accounting  Oversight  Board  (PCAOB)  auditing  standards.           C.        Catalog  Description:         Internal  control  evaluation  and  financial  compliance,  professional  ethics,  auditing  standards  and   procedures,  statistical  sampling,  and  EDP  auditing.     D.       Outline  of  the  Course:         1.  Auditing     2.  The  audit  planning  process     3.  Internal  controls     4.  Auditing  the  revenue  business  process     5.  Audit  evidence  and  the  auditor's  responsibility  for  fraud  detection         6.  Auditing  the  acquisition  and  expenditure  business  process     7.  Auditing  the  inventory  business  process     8.  Audit  sampling:Tests  of  internal  controls     9.  Audit  sampling:  Substantive  tests  of  details     10.  Cash  and  investment  business  processes     11.  Long-­‐term  debt  and  owner's  equity  business  processes     12.  Completing  the  audit     13.  Audit  reports     14.  The  auditing  profession         E.         Teaching  Methodology:     1)     Traditional     Classroom     Methodology     includes,     but     is     not     limited     to:     lecture,     case   studies,     in-­‐-­‐-­‐class     discussions,     multi-­‐-­‐-­‐media     presentations,     analysis     of     readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,   and  incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner  for  involvement   and  active  participation   in   the  learning  process.     2)     Online     Methodology      includes,     but     are     not     limited     to:     case     studies,     multi-­‐-­‐-­‐ media   presentations,   whole   class   threaded   discussions   and   small   group   discussions,   analysis   of   readings,   reflections,   individual   projects,   group   projects,   peer   student   comments,  online       communication       strategies       (i.e.,       email,       chat       rooms,       phone       conferences,   webinars,   etc.),   and   incorporation   of   Internet   resources.   Emphasis   will   be   placed   on   engaging   the   learner   for   involvement   and   active   participation   in  the   learning   process.   Quality  Matters  Statement  –  The   online   course  follows  the  standards  of  the  Quality  Matters  rubric.         F.     Required   text   Louwers,  T.,  Ramsay,  (2012).  Auditing  &  Assurance  Services  (5th  ed.).  Boston,  MA:  McGraw-­‐Hill.     Or   any  other  similar  standard  texts.     G.       Assessment   Activities:     The   following    are   examples    of   assessment     strategies    that   may   be   used.   Individual     instructors  may  customize   different  activities.   When  taught  in   the  traditional   classroom   setting:   1.     Class  Participation   2.     Written  assignments   and  papers   3.     Exams  and/or  quizzes   4.     Individual  projects   5.     Class  Participation       6.     7.     8.     10.     11.     12.     13.     14.     15.     Written  assignments   and  papers   Exams  and/or  quizzes   Individual  projects   Group  projects   Case  studies   Article/Book   critiques   Journal  reflections   Portfolio  development   Research  development     When  taught  online:   1.         W ritten  assignments   and  reports   2.         Threaded  online  discussions   3.         Online  participation   4.         Exams  and/or  quizzes   5.         Individual  projects   6.         Group  projects   7.         Case  studies   8.         Analysis  of   student  work  samples   9.         Article/Book   critiques   10.   Journal  reflections   11.   Portfolio  development   12.   Research  development     H.       Accommodations   for  Students  with   Disabilities:     OSD       Revised  April  2014   STUDENTS   WITH   DISABILITIES  Students   with  disabilities:   •   Reserve  the  right  to   decide  when  to   self-­‐-­‐-­‐identify  and  when  to   request  accommodations.       •   W ill  register  with  the  Office  for  Students  with  Disabilities   (OSD)  each  semester  to   receive  accommodations.   •   M ight  be   required  to   communicate   with  faculty  for  accommodations   which  specifically   involve  the  faculty.         •   W ill  present  the  OSD  Accommodation   Approval  Notice  to   faculty  when  requesting   accommodations  that  involve  the  faculty.     Office  for  Students  with  Disabilities     Requests  for  approval  for  reasonable   accommodations   should  be   directed  to   the  Office  for   Students  with  Disabilities   (OSD).  Approved   accommodations   will  be   recorded  on   the  OSD   Accommodation  Approval  notice  and  provided  to   the  student.  Students  are  expected  to   adhere  to   OSD  procedures   for  self-­‐-­‐-­‐identifying,  providing  documentation   and  requesting   accommodations   in   a   timely  manner.  Contact  Information:                       •   •   •   •   •   Location:     Phone:     Fax:     Email:     Web  Site:     Azorsky  Building  –   Room  105   (724)  938-­‐-­‐-­‐5781   (724)  938-­‐-­‐-­‐4599   osdmail@calu.edu   www.calu.edu   (search  “disability”)   *************************************************************   I.     Supportive   Instructional   Materials,   e.g.  library  materials,  web  sites,  etc.   http://www.aicpa.org/Pages/default.aspx   Additional   Information   for  Course  Proposals     J.     Proposed   Instructors:   Any  faculty  deemed  qualified  by   the  Business  and  Economics   department.     K.       Rationale   for  the  Course:         The  role  of   accounting   in   business  is   to   help  interested   parties  (internal  and  external)  to   make   business  decisions.   L.     Specialized   Equipment   or   Supplies  Needed:   None     M.     Answer  the  following  questions   using  complete  sentences:       1.         Does  the  course  require  additional   human  resources?   (Please   explain)  This  course  requires  no   additional   human  resources.     2.         Does  the  course  require  additional   physical  resources?   (Please   explain)  This  course  requires  no   additional   physical  resources.   3.         Does  the  course  change  the  requirements   in   any  particular   major?  (Please   explain)  This  course  does  not  change  the  requirements   for  any  particular   major.   4.         Does  the  course  replace  an   existing  course?  (If   so,   list  the   course)  This  course  does  not  replace  an   existing  course.   5.         How  often  will  the  course  be   taught?   This  course  will  be   taught  every  other  semester.   6.         Does     the     course     duplicate     an     existing     course     in     another     Department     or     College?     (If     the  possibility   exists,  indicate  course  discipline,   number,  and  name)   This  course  does  not  duplicate   an   existing  course  in   any  other  department   or   college.   7.         What  is   the  recommended   maximum   class  size  for  this  course?   The  recommended   maximum   class  size  is   35   students  online  or   traditional   classroom.     N.       If     the     proposed     course     includes     substantial     material     that     is     traditionally     taught     in     another   discipline,   you   must   request   a  statement   of  support   from   the   department   chair   that   houses  that  discipline.   Not  applicable.     O.       Please   identify   if   you   are   proposing   to   have   this   course   considered   as   a   menu   course   for   General   Education.   If   yes,   justify   and   demonstrate   the   reasons   based   on   the   categories   for   General  Education.   The  General   Education   Committee   must  consider   and  approve   the  course   proposal  before  consideration   by   the  UCC.         Not  applicable.   P.        Provide  Approval  Form  (electronically).