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Syllabus
Auditing ACCT 2306
Spring 2007


Text: " Alvin Arens, Randal Elder, and Mark Breasley, Essentials of Auditing and Assurance
Services, An Integrated Approach" , Prentice Hall, Pearson Education, Inc., New Jersey,
NJ, USA, 1
st.
Edition, 2003.

Class: Male: Sun, Mon, Wed 10:00 12:00, Rm.: Business Lab
Female: Sun, Mon, Wed 10:00 11:00, Rm.: Business Lab

Instructor: eMad Abu Shaaban
Office Hours: Sun. 09:00 10:00, Mon, Tue 11:00 12:00
By Appointment, Cellular: (059) 9 885 448
Email: @ info alemad.ps

Objective: This course introduces the audit profession, it addresses the audit reports, it illustrates
professional ethics, it explains the legal liability, it covers the audit process, it explains
the audit responsibilities, it also illustrates the audit evidence, audit planning and
analytical procedures, materiality and risk. Finally, it introduces internal control and
control risk and overall audit plan and audit program.

Grading Assignments 10 %
Scale: Internet Projects 10
Mid-term 10
Final Exam 70

Examination questions are tested for validity. If 60% or more of those who respond to
a question give an incorrect answer, that question (or part of a question) will be
invalidated and the basis of the examination adjusted ; equivalent extra credit is
added to the score of those students who answer the question correctly.

Assignment: For full credit, assignments must be submitted at the beginning of class on the date
due. Late assignments are accepted until (1) they are discussed in class or (2) the start
of class Dec. 30. Grades on assignments are reduced proportionate to the extent that
they are late.

Class Lecture, class discussion, case analysis, and project presentation.
Format:

Groups: Group study and discussion outside of class is encouraged. Group work on assigned
exercises and problems from the text is acceptable only if each student submits his or
her own copy of the assignment (reproductions are not acceptable). The projects must
be the work of each individual student.



www.alemad.ps
Calendar/
Assignment:

Week Date Reading/Work Assignment Due
1: Sept. 16 Ch1: The Auditing Profession
2: = 23 Ch2: Audit Reports
1-1, 1-16, 1-17, 1-
18, 1-19, 1-27, In (1)
3: = 30 Ch3: Professional Ethics
2-1, 2-22, 2-23, 2-
24, 1-19, 1-27, In (2)
4: Oct. 7 Ch4: Legal Liability
3-1, 3-18, 3-19, 3-
20, 3-26, In (3)
5: = 14 Review Session and 4-Chapter Wrap-up
4-1, 4-16, 4-17, 4-
18, 4-19, 4-26, In (1)
6: = . 21 Midterm
7: = 28 Ch5: The Audit Process
8: Nov. 4 Ch6: Audit Evidence
5-1, 5-18, 5-19, 5-
20, 5-25, 5-28, In (1)
9: = 11 Ch7: Audit Planning and Analytical Procedures
6-1, 6-24, 6-25, 6-
26, 6-30, 6-32, In (1)
10: = 18 Review Session and 3-Chapter Wrap-up
7-1, 7-22, 7-23, 7-
24, 7-25, 7-32, In (1)
11: = 25 Ch8: Materiality and Risk
12: Dec. 2 Ch9: Internal Control and Control Risk
8-1, 8-23, 8-24, 8-
25, 8-28, 8-32, In (1)
13: = 9 Ch10: Overall Audit Plan and Audit Program
9-1, 9-12, 9-22, 9-
23, 9-24, 9-30, In (1)
14: = 16 Review Session and 3-Chapter Wrap-up
15: = 23 Guest Presentations
10-1, 10-22, 10-23,
10-24, 10-31, 10-35,
In (1)
16: Dec. 30 Final Test

Internet All projects are due on December 30.
Projects:

GOOD LUCK