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Academic term Essay Please check with me to make sure that I will be in my office before you make a trip to the campus. My office hours are variable, so an appointment is advisable. We will be using ELearning this semester as our main form of class communication. Please check ELearning weekly for updates, presentation materials, handouts and assignments. Course Pre-requisites, Co-requisites, and/or Other Restrictions ACCT 6330-Intermediate Financial Accounting I Course Description This course introduces the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the changing role of the independent auditor, professional conduct and ethics, auditor’s reporting responsibilities, risk assessment, internal control, evidential matter and management fraud. *VIDEO AND AUDIO RECORDING DURING CLASS IS NOT PERMITTED WITHOUT PRIOR APPROVAL. Course Syllabus Page 1 Student Learning Objectives/Outcomes This course has four primary learning objectives: Learning Goals/Objectives Learning Outcome/Assessment Develop an understanding of auditing Selected Readings, assignment questions, and assurance services: exam questions, case analysis. See more: Satirical essay about drugs Develop an understanding of the professional Case Analysis, assignment questions, and ethical responsibilities in auditing. exam questions. Develop an understanding of an auditor’s Case Analysis, assignment questions, reporting obligations and responsibilities. exam questions. Develop an understanding of the process Case Analysis, Readings, and completion used by independent external auditors in of a research project. performing a financial audit. Required Textbooks and Materials Textbook: Auditing and Assurance Services, 6th Edition, McGraw-Hill Irwin, by Louwers, Ramsay, Sinason, Strawser and Thibodeau. Course Syllabus Page 2 Assignments Academic Calendar: ACCT 6334 COURSE OUTLINE WK DAY DATE TOPIC CHAPTER / MODULE CASE 1 M 08/25 Course Introduction W 08/27 Auditing and Assurance Services 1 2 M W 09/01 09/03 Holiday – NO CLASS UTD CLOSED Auditing and Assurance Services 1 3 M W 09/08 09/10 Professional Standards Engagement Planning 2 3 Company selection due 4 M W 09/15 09/17 Management Fraud Management Fraud 4 4 2. 52 p. 68 5 M W 09/22 09/24 Enron Video EXAMINATION I 6 M 09/29 Internal Control 5 W 10/01 Internal Control 5 7 M W 10/06 10/08 Assurance and Other Services Overview of Sampling A E. 8 M W 10/13 10/15 Employee Fraud and the Audit of Cash Employee Fraud and the Audit of Cash 6 64. 62 p. 164 9 M W 10/20 10/22 WorldCom Video EXAMINATION II 10 M 10/27 NO CLASS – LIBRARY DAY W 10/29 Revenue and Collection Cycle 7 11 M W 11/03 11/05 Revenue and Collection Cycle Acquisition and Expenditure Cycle 7 85. 61 p. 215 12 M W 11/10 11/12 Completing the Audit Video ZZZZ Best Carpet Cleaning 11 13 M W 11/17 11/19 Reports on Audited Financial Stmts. Review – Paper Due 12 *Paper Due* 14 M W 11/24 11/26 Winter Break – No Classes Winter Break – No Classes 16 M 12/01 Presentations 17 W M W 12/03. 12/08 12/10 Presentations Presentations EXAMINATION III *Research projects are due and presentation materials must be uploaded. Course Syllabus Page 3 Grading Policy, Exams and Assignments Exams: There will be three examinations in this course. These examinations are not cumulative, and the format of each exam will be multiple choice. You will need an 882 Scantron for each exam. Case Assignments: You will be assigned three cases from selected chapters. Each case is valued at 25 points. The case assignments will be graded on clarity of thought process, grammar, spelling and technical content. All  assignments must be typed and must use Standard English with correct grammar and punctuation. The case assignments are due at the beginning of class. NO EXCEPTIONS. If for any reason, you are unable to attend class on the day a case assignment is due, assignments will be accepted by email (preferably attached as a MS Word or Excel File) as long as the case arrives before 8:30 a. m. on the due date. Do not email case assignments unless you are unable to attend class. Cases are always due on Wednesday. Research Project: Each student team will select an SEC reporting company and complete a research project on that  company. The project will include a written paper along with a presentation at the end of the semester. The purpose of the project is to familiarize you with the overall process of auditing a public company. The specific requirements for the project along with the grading standards will be outlined in class. ALL STUDENTS MUST ATTEND ALL PRESENTATIONS OR YOU WILL RECEIVE A 50% REDUCTION IN YOUR RESEARCH PAPER GRADE. YOU MUST BE IN ATTENDANCE FOR ALL PRESENTATIONS EVEN IF YOU ARE NOT PRESENTING. Your final score on the research project will be based upon how much work you  contributed to the overall project as determined by your teammates and the instructor. RESEARCH PAPER SUBMISSION INSTRUCTIONS: TURNITIN ELEARNING RESEARCH PAPER SUBMISSION INSTRUCTIONS THE RESEARCH PAPER WILL BE SUBMITTED AND EXAMINED THROUGH THE INTEGRATED PLAGIARISM DETECTION TOOL CALLED TURNITIN. PLEASE FIND THE TURNITIN ASSIGNMENT SUBMISSION ICON ON THE DESIGNATED COURSE PAGE AND CLICK TO OPEN IT. YOU CAN CLICK THE ASSIGNMENT TITLE TO VIEW THE ASSIGNMENT INFORMATION. TO SUBMIT YOUR FILE, PLEASE CLICK THE SUBMIT ICON, ON THE NEXT PAGE, SELECT THE OPTION OF â€Å"FILE UPLOAD† (OR â€Å"CUT AND PASTE†), ENTER THE SUBMISSION TITLE, CLICK BROWSE TO  LOCATE YOUR FILE AND CLICK SUBMIT BUTTON. YOU CAN THEN REVIEW (CLICK â€Å"CANCEL, GO BACK† IF NEEDED) AND CONFIRM YOUR SUBMISSION. (NOTE: ONLY ONE SINGLE FILE MAY BE SUBMITTED. SOME COMMON FILE TYPES ACCEPTED ARE: WORD, HTML, PDF, TXT AND RTF. ) YOU CAN GO BACK TO THE ASSIGNMENT PAGE TO CHECK THE ORIGINALITY REPORT (SHOWING THE PERCENTAGE OF SIMILARITY MATCH AND THE SOURCES DETECTED) WHEN IT BECOMES AVAILABLE. PLEASE NOTE IT MAY TAKE SOME TIME FOR TURNITIN TO GENERATE THE ORIGINALITY REPORT ESPECIALLY DURING THE SEMESTER END BUSY TIME. FOR OVERWRITTEN OR RESUBMITTED PAPER, IT TAKES 24 HOURS. FOR MORE INFORMATION AND ASSISTANCE ON USING TURNITIN, PLEASE GO TO: HTTP://WWW. TURNITIN. COM/STATIC/TRAINING. HTML. Course Syllabus Page 4 Grades: Your final grade in this course will be determined as follows: Examination 1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Examination 2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Examination 3†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points Assigned Cases†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 75 points Research Project†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 100 points TOTAL 475 points Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student’s performance relative to the class and standards expected of  graduate students. Each exam is equally weighted and the course grade is determined based on a straight scale. The straight scale is follows: 100-90% A 89-80% B 79-70% C 69%-0 F The grade of D is not available for Graduate level courses. Course Instructor Policies Regarding Attendance, Homework and Make Up Exams Attendance: Attendance for every class is expected. It is critical to your success that you attend each class and take notes during the lectures. You should come to class prepared, which means that you should have read the assigned material. Office hours are not a substitute for coming to class;  accordingly, I will not go over material covered in class with you if you have missed class. As a courtesy to others, please turn off your cellular phones while in the classroom. ALL STUDENTS MUST ATTEND ALL RESEARCH PROJECT PRESENTATIONS OR YOU WILL RECEIVE A 50% REDUCTION IN YOUR RESEARCH PAPER GRADE. YOU MUST BE IN ATTENDANCE FOR ALL PRESENTATIONS EVEN IF YOU ARE NOT PRESENTING. Homework: I suggest that you work all of the â€Å"Multiple-Choice Questions† for each chapter. While there will be no points allocated to homework other than the case assignments, there is a direct correlation  between working problems and performing successfully on examinations. I will periodically post selected solutions to Chapter problems in ELearning. Makeup Exams: Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused absences may be given for verifiable medical or family emergencies. Written documentation must be provided to qualify for an â€Å"excused absence†. The medical Course Syllabus Page 5 documentation must specifically state that you could not attend the exam on the day of the exam due to your illness and must be signed by a licensed physician.  Students who do not show up for an exam without making arrangements with me prior to the exam will receive a zero. All documentation evidencing your absence from an exam is due within 5 business days of the missed exam and you must make up the missed exam within 7 business days of the absence. For example if the missed class were on Wednesday night the 10th, you would have until Friday the 19th to complete the makeup. If the documentation is not received within the 5 days and the exam is not completed within the 7 day window, a zero is awarded to the student. The determination of  an â€Å"acceptable† excuse is solely up to the instructors discretion. Also, it is solely the students responsibility to communicate with the instructor regarding these issues and it is solely the students responsibility to ensure that the instructor is receiving the communication and any documentation. You should use email as the main form of communication, either within eLearning or using my UTD email address: chris. [emailprotected] edu . Also, the student must verify that the instructor has received the appropriate documentation within the 5 day window and must have verification that they (the student) have made arrangements with the 7 day window to reschedule the exam. I do not guarantee that the level of difficulty of the makeup exam will be comparable to the exam given at the scheduled time. I will determine the date and time of the makeup exam, and you must make arrangements to take it at that time. Field Trip Policies Off-campus Instruction and Course Activities Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information  regarding these rules and regulations may be found at the website address http://www. utdallas. edu/BusinessAffairs/ Travel_Risk_Activities. htm. Additional information is available from the office of the school dean. Below is a description of any travel and/or risk-related activity associated with this course. Student Conduct Discipline The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern  student conduct and activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to all registered students each academic year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the university’s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1. 602, 972/883-6391). A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents’ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or  off campus, or whether civil or criminal penalties are also imposed for such conduct. Academic Integrity The faculty and administration of the School of Management expect from our students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. We want to Course Syllabus Page 6 establish a reputation for the honorable behavior of our graduates, which extends throughout their  careers. Both your individual reputation and the school’s reputation matter to your success. The Judicial Affairs website lists examples of academic dishonesty. Dishonesty includes, but is not limited to cheating, plagiarism, collusion, facilitating academic dishonesty, fabrication, failure to contribute to a collaborative project and sabotage. Some of the ways students may engage in academic dishonesty are: †¢Signing in for or answering on behalf of a student that is not present. †¢Collaboration on Quizzes and Testlets that are intended to be individual work  Ã¢â‚¬ ¢Coughing and/or using visual or auditory signals in a test; †¢Concealing notes on hands, caps, shoes, in pockets or the back of beverage bottle †¢labels; †¢Writing in blue books prior to an examination; †¢Writing information on blackboards, desks, or keeping notes on the floor; †¢Obtaining copies of an exam in advance; †¢Passing information from an earlier class to a later class; †¢Leaving information in the bathroom; †¢Exchanging exams so that neighbors have identical test forms; †¢Having a substitute take a test and providing falsified identification for the substitute; †¢Fabricating data for lab assignments; †¢Changing a graded paper and requesting that it be regraded; †¢Failing to turn in a test or assignment and later suggesting the faculty member lost the †¢item; †¢Stealing another student’s graded test and affixing one’s own name on it; †¢Recording two answers, one on the test form, one on the answer sheet; †¢Marking an answer sheet to enable another to see the answer; †¢Encircling two adjacent answers and claiming to have had the correct answer; †¢Stealing an exam for someone in another section or for placement in a test file; †¢Using an electronic device to store test information, or to send or receive answers for atest; †¢Destroying or removing library materials to gain an academic advantage; †¢Consulting assignment solutions posted on websites of previous course offerings; †¢Transferring a computer file from one person’s account to another; †¢Transmitting posted answers for an exam to a student in a testing area via electronic device; †¢Downloading text from the Internet or other sources without proper attribution; †¢Citing to false references or findings in research or other academic exercises; †¢Unauthorized collaborating with another person in preparing academic exercises. †¢Submitting a substantial portion of the same academic work more than once without written authorization from the instructor. Email Use The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a student’s U. T. Dallas email address and that faculty and staff consider email from students official only if it originates from a  UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U. T. Dallas provides a method for students to have their U. T. Dallas mail forwarded to other accounts. Course Syllabus Page 7 Withdrawal from Class The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semesters course catalog. Administration procedures must be followed. It is the students responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of F in a course if you choose not to attend the class once you are enrolled. Student Grievance Procedures Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university’s Handbook of Operating Procedures. In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called â€Å"the respondent†). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent’s School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean’s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of  Students, where staff members are available to assist students in interpreting the rules and regulations. Incomplete Grade Policy As per university policy, incomplete grades will be granted only for work unavoidably missed at the semester’s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. Disability Services. The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1. 610 in the Student Union. Office hours are Monday and Thursday, 8:30 a. m. to 6:30 p. m. ; Tuesday and Wednesday, 8:30 a. m. to 7:30 p. m. ; and Friday, 8:30 a. m. to 5:30 p. m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY) Essentially, the law requires that colleges and universities make those reasonable adjustments  necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. Course Syllabus Page 8 The college or university may need to provide special services such as registration, note-taking, or  mobility assistance. It is the student’s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours. Religious Holy Days The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are  exempt from property tax under Section 11. 20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A  student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i. e. , for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative  intent of TEC 51. 911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. These descriptions and timelines are subject to change at the discretion of the Professor. Your final grade in the class is also subject to the discretion of the Professor based upon your earned grades and your conduct during the semester which could include; attendance, conduct during the semester, failure to communicate with the professor or your teammates and the work product expected of a Graduate student as compared to others in the class.