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SCHOOL OF MANAGEMENT
Course: AIM 6334
Auditing
Fall 2005
Instructor: Liliana Hickman-Riggs, CPA CITP CMA CIA CFE FCPA DABFA MS
COMMENTS:
AIM 6334 Auditing is a challenging and difficult course that can vastly add to your auditing
knowledge.
• To be successful in this course, you must devote adequate preparation time.
• The course text chapter reading assignments and homework problems are indicated on the
attached schedule.
• Chapter reading assignments should be completed in a timely manner.
• The assignment schedule may be modified during the semester if necessary.
• All efforts will be made to cover each chapter in a detailed manner. Because of the quantity of the
material to be covered however, an in depth study of each chapter cannot be realistically
achieved. It is therefore the responsibility of each student to study any portions not covered in
class.
COURSE REQUIREMENTS:
Three close book examinations
Ten case/problems assignments
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EXAMINATIONS:
There will be three regular closed book examinations, each covering the chapters as indicated on the
assignment sheet. Exam dates are firm and No make up tests are allowed. Each test is a
combination of problems and multiple choices. Assume there will be at least one problem and 5-6
multiple choice questions per chapter. Please bring a Scantron form 882-E at each examination.
No scratch paper is allowed in the examination.
Case Assignments:
Must be submitted via WebCT by midnight of the due day. Webct will promptly acknowledge the
receipt of your assignments and I will correct your work at a later time. Be careful, strange things tend
to happen in cyberspace. If you have any problem, please contact me.
4. Coherent Organization
Clear transitions and logical progression of ideas, major points, principles and conclusions.
8. Overall Evaluation
The paper accomplishes the purpose of the assignment. The writer keeps a narrow
focus on the topic while providing the reader knowledge of the subject.
ACADEMIC ETHICS:
All students are expected to behave in accordance with the academic integrity policy of The University
of Texas at Dallas. A student's personal integrity is essential to successfully completing this course.
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ASSIGNMENTS:
Text chapter assignments are indicated on the attached schedule. Chapter reading should be
completed in a timely manner. Work as many of the problems, cases and exercises as you can to
better understand the material. Although exercises and problems will be used to illustrate major
points during the class lectures, the ultimate responsibility rests with you.
EXPECTATIONS:
My expectations of you are the following:
1. The knowledge you acquire in this class will serve as the basis for future study and work in
whatever aspect of the business world you find yourself, and will add value and quality to the
business or public accounting arena you are currently in.
2. The prevailing criteria for this class involve critical thinking, analysis, and problem solving, as well
as organization.
I will hold you responsible for a thorough understanding of all material presented in class as well as all
text material, any additional handouts that I may provide, and any assigned material. The knowledge
you will need in this class will not accrue only from your textbook. I expect you to perform
research and acquire knowledge or information to supplement the issues presented or discussed in
class. I expect you to participate. Spectators have no place in this class. This is not a passive class; it
is a participative and active class.
Your responsibilities are to prepare diligently and to read the material assigned.
Ø Respond to and comment on your classmates’ discussion.
Ø Participate in interactive discussions about the materials studied—if needed
Ø Provide undivided attention to whoever is speaking. Anyone who is addressing the class has
something important to say and deserves the attention of everyone else in the class.
My responsibilities are
Ø To prepare diligently,
Ø To solicit your contribution,
Ø To provide you with a framework for organizing and presenting the material in a meaningful
way and to foster your learning.
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RULES OF CONDUCT:
a) I expect you to be present in class.
b) Any time you are not in class, your learning will suffer. I am not addressing those of you who
have the occasional business requirement to travel or to work late. I am referring to multiple
absences. They will have an adverse impact on your grade.
c) You will be required to participate in the solution of the problems. A silent, non-participatory
approach is not acceptable.
d) I expect you to do as you do in the business world; seek help and advice when necessary, and
provide help and advice when asked.
COURSE OBJECTIVES:
TO UNDERSTAND AND APPRECIATE THE ETHICAL, LEGAL AND BUSINESS ISSUES OF THE
PUBLIC ACCOUNTING PROFESSION.
• Discuss the potential conflicting objectives among users, preparers and auditors of general-
purpose financial statements.
• Discuss the current ethical issues facing the accounting profession.
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• Discuss the current legal and regulatory environment facing the profession and its clients and
the current credibility crisis facing the profession.
• Discuss the changing business model and its effect on management, investors, creditors and
the public accounting profession.
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AIM 6334 Auditing Schedule Outline
Fall 2005
(Modifications on timing and assignments will be made if necessary at the discretion of the instructor)
Month Date Subject Matter Homework
Aug 23 Introduction of the course
15 Chapter 19: Professional Conduct, Independence, and Quality Control 19 – MC 15-27, 30-31
Chapter 20: Legal Liability 20 – MC 14-25
Case/Problem 9: Chapter 19-14, 20-10, and 20-31
Case/Problem 10: Chapter 20-28 Due on November 20, 2005
22 Chapter 21: Assurance, Attestation, and Internal Auditing Services 21 – MC 15-29, 34
29 Final Examination Chapter 8-9, 17-21 Please bring a Scantron form 882-E
Although the final exam is not comprehensive in nature, encompassing all chapters covered, a
few core competency questions related to the general audit process will be in the final.