MASTER SYLLABUS

2020-2021

A.	Academic Division: Business, Industry and Technology

B.	Discipline: Accounting

C.	Course Number and Title: ACCT2070 Auditing

D.	Course Coordinator: Jennifer Adkins

Assistant Dean: Toni Johnson, PhD

Instructor Information:

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E.	Credit Hours: 3

F.	Prerequisites: ACCT2030

G.	Syllabus Effective Date: Fall, 2020

H.	Textbook(s) Title:

Auditing & Assurance Services

Authors: Messier, Glover, & Prawitt

Copyright Year: 2019

Edition: 11th

ISBN: 9781259292071

Workbook(s) and/or Lab Manual: None

J.	Course Description: This course helps students develop an understanding of auditing theory and procedures and practices of independent examinations of financial records. Lectures and hypothetical cases provide experience in preparation of various auditing work papers, including evaluations of internal control systems.

K.	College-Wide Learning Outcomes

College-Wide Learning Outcomes	Assessments – How it is met & When it is met
Communication – Written
Communication – Speech
Intercultural Knowledge and Competence
Critical Thinking
Information Literacy
Quantitative Literacy

L.	Course Outcomes and Assessment Methods:

Upon successful completion of this course, the student shall:

Outcomes	Assessments – How it is met & When it is met
Develop a philosophy of auditing including independence.	Cases and homework problems – weeks 1-6
Analyze the principles and standards of auditing.	Cases and homework problems- weeks 7--9
Demonstrate skill in using audit procedures.	Cases and homework problems – weeks 10-13
Summarize the process and procedures involved in performing an audit, whether you work for the auditor or you work for the company being audited.	Cases and homework problems – weeks 13-16

M.	Topical Timeline (Subject to Change):

The auditing profession- weeks 1-6

The audit process- weeks 6-9

Application of the audit process to the sales and collection cycle- weeks 6-9

Application of the audit process to other cycles- weeks 10-14

Completing the audit- weeks 15-16

N.	Course Assignments:

Case research

Preparation of homework

Exam preparation

O.	Recommended Grading Scale:

NUMERIC	GRADE	POINTS	DEFINITION
93–100	A	4.00	Superior
90–92	A-	3.67	Superior
87–89	B+	3.33	Above Average
83–86	B	3.00	Above Average
80–82	B-	2.67	Above Average
77–79	C+	2.33	Average
73–76	C	2.00	Average
70-72	C-	1.67	Below Average
67–69	D+	1.33	Below Average
63-66	D	1.00	Below Average
60-62	D-	0.67	Poor
00--59	F	0.00	Failure

P.	Grading and Testing Guidelines:

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Q.	Examination Policy:

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R.	Class Attendance and Homework Make-Up Policy:

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S.	Classroom Expectations:

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T.	College Procedures/Policies:

Important information regarding College Procedures and Policies can be found on the syllabus supplement located at

http://catalog.ncstatecollege.edu/mime/download.pdf?catoid=5&ftype=2&foid=3