Auditing Lakeside Company - DOC by xya58877


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									                                     TROY UNIVERSITY
                                MASTER SYLLABUS
                                SORRELL COLLEGE OF BUSINESS

                                                             ACT 6698
                                                          Advanced Auditing


The prerequisite for ACT6698 is graduate student standing. [Note: To achieve graduate student standing,
students must complete all required business program and prerequisites as shown in the current catalog.
To achieve graduate student standing in the accounting option, students must complete all required
accounting prerequisites.]


A study of advanced auditing theory, practices and problems encountered in the practice of public


Students successfully completing the requirement of this course should:

          Demonstrate an advanced understanding of auditing theory as it relates to the practice of public
          Demonstrate an advanced understanding of auditing practice and problems as they relate to the
           practice of public accounting
          Demonstrate an ability to recognize and address complexities associated with relevant auditing
           situations to include ethical and legal obligations
          Demonstrate a level of understanding of auditing theory and practice similar to the expectations
           for a professional certification-based position


To provide insights into advanced auditing issues that will be encountered in practice and enhance the
students' preparation for success in a professional certification-based position.


A case studies in auditing text(s), any publisher/author, or instructor developed materials [Suggested texts
are these]:
      Trussel & Frazer, The Lakeside Company, Case Studies in Auditing (current edition)
      Loebbecke, The auditor: An Instructional Novella (current edition)


Certified Public Accountants Examination AA section review course, any publisher/author.

Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 Aug 2005
Course Topics (Minimum)

           Standards & Related Topics (includes quality control standards)
           Planning (includes audit risk)
           Internal Control
           Evidence & Procedures
           Audit Programs
           Audit Sampling
           Auditing IT Systems
           Reports on Audited Financial Statements
           Other Auditing Standards
           Other Types of Reports
           Other Professional Services

Troy State University Faculty Handbook (2001): Section [extract]—22 essential elements of the syllabus (somewhat modified for space):
a.   Course title        h. Classroom location n. Grading methods,      p. General supports   r. Additional services u. Cheating policy
b.   Course number                                 criterion weights,      (computer works,      (Americans with     v. Specialization
c.   Term                j. Office telephone       make-up policy,         writing center)       Disabilities Act,      requirements
d.   Instructor          k. Course description,    mid-term grade       q. Daily assignments,    other statements)      (certification,
e.   Prerequisites          objectives             reports                 holidays, add/drop s. Absence policy         licensure, teacher
f.   Office hours        l. Text(s)             o. Procedure, course       & open dates, dead t. Incomplete-work        competencies)
g.   Class days, times   m. Other materials        requirements            day, final exam       policy

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