mcginnis
Thu, 10/19/2023 - 16:02
Edited Text
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).
Media of