UNT eCampus
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| Auditing Professional Responsibilities |
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School
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Department
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| College of Business
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Accounting
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| Course Catalog Description and Prerequisites |
| 4400. Auditing Professional Responsibilities. 3 hours. Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement. Prerequisite(s): ACCT 3120 and 4100; BLAW 3430. Must have a 3.0 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT or their equivalent taken at other colleges and universities to take this course. This course may not be taken more than twice at UNT or at another college or university. |
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| Number
of Face-to-Face Meetings
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Location
of Face-to-Face Meetings
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| 15
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| Course Objectives |
| The primary objective of this course is to introduce students to fundamental auditing standards, audit reports, professional ethics, and procedures employed by internal and external auditors in the evaluation of financial statements. It is my primary goal that you be able to apply what you have learned in the class to current events in the auditing profession. Additionally, the course is constructed to help students improve those skills needed to excel in any professional field, such as writing, team work, and public speaking.
As you prepare to enter the accounting profession, it is necessary to develop a sense of professional responsibility. Faithful attendance, proper homework preparation, and active participation in the classroom reflect your acceptance of the responsibility. If you are absent from class, it is your responsibility to determine the material and assignments missed. Note that a portion of your grade is based on class participation and performance.
A portion of each class will involve discussion and group participation. You are expected to attend each class and participate in the discussions. Attendance is a necessary but not sufficient condition for participation. Your participation and preparation (P&P) grade includes attending class (on time), being prepared and being involved (ask and answer questions, contribute to the learning process for others). Your grade is based on an expectation of frequent and enthusiastic participation and adequate preparation.
Additionally, you will often be assigned to do small group projects in class. These will require pre-class preparation. In class, your group will turn in and/or present your work. Your participation as a member of various groups will be assessed by the other members of the group. This will be a component of your participation score. |
| Course Expectations |
| This course requires a significant time commitment outside of the classroom. It is estimated that you should spend an average of 9 hours per week outside of class reading, working homework problems, and doing research – some weeks will require less and some will require more. It is important that you attend each class, participate in class discussions and complete all assigned work on a timely basis.
A significant portion of the learning in this course will be from class discussion. You are expected to come into class with an understanding of the day's reading assignment and with a written solution to all textbook problems identified as important, prepared to discuss the material.
Once a week, class will begin with an opportunity to score extra points toward your exam grade. This Opportunity will take place the first 10 minutes of class - missed Opportunities can not be made-up.
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| Tests/Quizzes |
| 3 exams |
| Major Assignments |
| 3 to 4 written cases, weekly in-class activities requiring outside preparation |
| Software/Hardware
Needed |
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| Student/Instructor
Communication Methods |
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| Textbooks |
| Louwers et al., Auditing and Assurance Services, 4th edition, published by McGraw-Hill Irwin |
| Other Requirements |
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| Are there any
enrollment restrictions based on where I live? |
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Only students who live IN TEXAS may enroll in this section.
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Last Updated Tuesday, September 07, 2010
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