التدقيق المالي
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COURSE TITLE: Auditing
COURSE DESCRIPTION:
This course focuses upon practical application of assurance skills by examining a broad array of important auditing concepts using a case study format. It enhances students’ understanding of the techniques that are used to perform compilations, reviews, audits, and other assurance services in many industries while examining factors that impact auditor performance. The course is highly interactive and requires that students work together to identify and resolve complex auditing issues.
course schdule:
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Topics
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Weeks
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Introduction to the Course
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1
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the basic audit Logic Sequence
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Selecting and understanding the auditee
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2
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Exercises
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Control
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3
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Exercises
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techniques to understand the auditee
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4
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Exercises
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Understanding business processes
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5
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Exercises
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review And Mid-Term I 20%
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6
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Audit objectives
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7
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Exercises
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break
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8
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Break
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The logic of auditarguments
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9
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Exercises
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Review and Mid-Term II 20%
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10
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Statistics and audit sampling
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11
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Exercise
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Audit evidence
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12
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Exercise
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Performing and documenting audit procedures
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13
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Exercise
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Review
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14
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Grading System
Courses’ Grades Distribution
A student's performance in a course is evaluated by the teacher through assigned class
work, assignments, homework, projects, quizzes and scheduled examinations.
Courses usually follow the pattern shown in the table below. A letter grade, based on
the aggregate numerical score, is given to students following the grade distribution
policy of the University.
Class Activity Final Grade Distribution
Exam I 20%
Exam II 20%
Final Exam 40%
Assignment / Quizzes / Participation ...etc. 20%
Total 100%
REQUIRED TEXT(S):
Knapp, M. C. (2006). Contemporary Auditing: Real Issues and Cases. South-Western College Publishing
Punctuality Policy:
Please show respect for your fellow classmates by arriving on time for class. Punctuality is very important in today’s business environment. Students who are regularly late for class, late coming back from the class break, and late in their required assessments will be subject to a full grade reduction.
Attendance Policy:
Three class absences can result in a dismissal from this class. A grade of "DN" depending on the grade in the class at the time will be assigned.
Cell Phones:
Out of courtesy to other students, cell phones must be turned off during class time and may not be used as calculators.
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آخر تحديث
4/10/2010 12:09:49 PM
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