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Control, Assurance and Auditing of Accounting Information Acct.

4310 Spring Semester, 2005 Instructor: Office: Office Telephone: Office Hours: Class Meets: Internet: GTA: Email Dr. C. Wayne Alderman 342 Lowder Business Building 844-6209 T H 10:45 11:45; and by appointment T H 8:00 - 9:15 a.m. in Lowder 0112 Jordan Jones;

Course Objectives This course will further develop your understanding of accounting including: (1) the nature of corporate reporting to constituencies (such as the Securities and Exchange Commission, investors, and creditors), (2) the nature and purpose of assurance (provided by auditors) on financial reporting, and (3) current issues within the profession of accounting which influence the practice of assurance services. Assurance Services is one of the primary service lines within public accounting firms. For many students, this course will provide the first glimpse of what this service line entails. The importance of well-rounded business knowledge, including fundamentals from finance, business policy and strategy, production operations management, information technology, financial statement analysis and managerial accounting, will show as you work through practical realworld accounting and auditing problems. You will also determine how the federal government influences the assurance service line and gain a better awareness of the dynamic environment in which CPAs must operate. Prerequisites Acct. 3120 (Intermediate Accounting II) 2.2 GPA Course Materials Required: Arens, Elder, & Beasley.

Auditing and Assurance Services: Integrated approach (10e).


Suggested: Auditing and Systems: Exam Question and Explanations, Gleim & Hillison,2004. Class Organization and Assignments Class time will be divided between lecture/discussion and problem solving. Certain homework problems will be used as demonstration problems and will be discussed fully in class. Most problems will be covered by simply providing check figures, or by responding to your questions on any unclear points in the solution. Reading and problem assignments are listed on the Schedule of Assignments. Advance preparation for each class is expected. Assigned problems should be completed on a timely basis so that (1) you will be able to benefit fully from class discussion, and (2) you will be prepared to ask specific questions concerning the more troublesome aspects of the assignment. Paper Each student is required to write a 5 page minimum (typed, double spaced) paper on some aspect of the Sarbany-Oxley Act or recent corporate frauds (e.g., HealthSouth and Enron). The paper should also include references and footnotes (or source notes)as appropriate. The paper is due in class on Feb. 24. Plagiarism will result in charges before the University Academic Honesty Committee.

Examinations The course includes three examinations (including the final exam). exam is not comprehensive. Grades Grades will be determined based on the following: Exams (3) Final Exam (Comprehensive) Individual Paper TOTAL

The final

300 100 50 450

(67%) (22%) (11%) (100%)

Exams include multiple-choice questions, which require a green scantron sheet, and problems/discussion questions. A make up exam will only be given if a student misses an exam with an acceptable excuse as outlined in the Tiger Cub. In the event that a student must miss an exam, and is in accordance with Tiger Cub policy, the instructor must be notified in writing in advance. Otherwise, a student will receive a zero for that exam. Students may use a T1-1706 calculator during the exam. Any other calculator will be taken up during the exam. After each exam, students will be allowed to view the exam both in class and outside of class. The time and places for these opportunities will be announced in class. No additional reviews will be allowed.

Academic Honesty Each student is expected to comply with the Universitys policy on academic dishonesty. Any student who engages in any form of academic dishonesty is subject to the maximum allowed disciplinary action.

General Points Drop policies dictated by the Auburn University Bulletin and the Tiger Cub Student Handbook will be strictly followed. The drop date is March 3, 2005. Any student, who, because of a disability, may require some special arrangements in order to meet the course requirements, should contact me as soon as possible to make the necessary accommodations. Smoking, eating, and drinking (other than water) in class are prohibited. Students must have an overall 2.2 GPA to take upper-division business courses. This prerequisite is strictly enforced. No cell phones can be active in class. Solutions to the textbook problems and exercises are on my website. You will need the following information: Username: student Password: accounting

Disclaimer The instructor reserves the right to change deadlines, the course schedule, and classroom procedures and policies if circumstances dictate. Any such changes will be announced in class.