ACCT 2070 - Auditing

Academic Division: Business, Industry and Technology
Academic Discipline: Accounting

Assistant Dean: Brooke Miller, M.B.A.

3 Credit(s)
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. UG

3 Lecture Hour(s);

Required Prerequisite Course(s): Take ACCT 2030

College Wide 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

Student Learning Outcomes for Course

Outcomes	Assessments – How it is met & When it is met
1. Develop a philosophy of auditing including independence.	Cases and homework problems – weeks 1-6
2. Analyze the principles and standards of auditing.	Cases and homework problems- weeks 7–9
3. Demonstrate skill in using audit procedures.	Cases and homework problems – weeks 10-13
4. 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

Standard Grading Scale
93-100 A

90 - 92 A-

87- 89 B+

83 - 86 B

80 -82 B-

77- 79 C+

73 - 76 C

70 -72 C-

67- 69 D+

63 - 66 D

60 -62 D-

00- 59 F

Statement on Diversity
North Central State College believes that every student is a valued and equal member of the community.* Every student brings different experiences to the College, and all are important in enriching academic life and developing greater understanding and appreciation of one another. Therefore, NC State College creates an inclusive culture in which students feel comfortable sharing their experiences. Discrimination and prejudice have no place on the campus, and the College takes any complaint in this regard seriously. Students encountering aspects of the instruction that result in barriers to their sense of being included and respected should contact the instructor, assistant dean, or dean without fear of reprisal.

*Inclusive of race, color, religion, gender, gender identity or expression, national origin (ancestry), military status (past, present or future), disability, age (40 years or older), status as a parent during pregnancy and immediately after the birth of a child, status as a parent of a young child, status as a foster parent, genetic information, or sexual orientation,

Standard NCSC Course Policies
Important information regarding College Procedures and Policies can be found on the syllabus supplement located at this link