Académique Documents
Professionnel Documents
Culture Documents
(3 credit hours)
Syllabus
Course Description
Presents a basic overall framework of auditing and assurance services including both
conceptual and procedural matters. Discusses ethical concepts of the accounting
profession.
Course Learning Outcomes (CLOs)
By the end of this course, the student will be able to do the following:
1. To understand the role of the outside auditor
2. To learn the standards of auditing
3. To learn how apply auditing to business processes
4. To study and analyze the auditors reporting responsibilities
5. To identify the issues affecting the auditing environment
Course Topics
Auditing and Assurance Services introduction
Basic Auditing Concepts: Materiality, Audit Risk, and Evidence
Planning the Audit and Understanding Internal Control
Statistical Tools for Auditing
Auditing Accounting Applications and Related Accounts
Completing the Audit and Reporting Responsibilities
Professional Responsibilities
Assurance, Attestation, and Other Forms of Services
Course Prerequisites/Corequisites
ACC403
Required Textbook(s) and Resources
The course technology fee includes student access to McGraw-Hill Campus and an
ebook version of your textbook. The fee will be charged to the student's account during
the add/drop period.
An optional, highly discounted loose-leafed paper copy of the textbook is available for
purchase in the Tiffin University bookstore. This is a special arrangement with TU and
the discounted loose-leaf paper copy may not be available at the same rate from
outside vendors.
Messier, W. F., Jr. (n.d.). Auditing & Assurance Services: A Systematic Approach.
Custom Tiffin University edition based off of the 8th edition. Irwin/McGraw-Hill. ISBN:
1259598160
Read/Review
Textbook,
Lectures,
and Other
Resources
Chapters 1, 2
Lectures 1, 2
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.
Activity Type
Due
CLO(s): n/a
CLO(s): 1
CLO(s): 1
CLO(s): 1
CLO(s): 1
CLO(s): 1
CLO(s): 1
CLO(s): 1
CLO(s): 1, 2, 3, 4, 5
Monday
Wednesday
Wednesday
Sunday
Sunday
Sunday
Sunday
Sunday
Week 7
Approx.
Time
3 hrs.
1 hrs.
Approx.
Time
1 hrs.
.5 hrs.
.5 hrs.
1 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
n/a
17.0 hrs.
WEEK 2
Course
Topics
Read/Review
Textbook,
Lectures,
and Other
Resources
Chapter 3, 4, 5
Lecture 1, 2, 3
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.
Activity Type
Due
CLO(s): 1, 2
Sunday
Approx.
Time
4.5 hrs.
1.5 hrs.
Approx.
Time
2 hrs.
CLO(s): 1, 2
CLO(s): 1, 2
CLO(s): 1, 2
CLO(s): 1, 2
CLO(s): 1, 2
CLO(s): 1, 2
Sunday
Sunday
Sunday
Sunday
Sunday
Sunday
2 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
3 hrs.
21.0 hrs.
WEEK 3
Course
Topics
Read/Review
Textbook,
Lectures,
and Other
Resources
Chapter 6, 7
Lectures 1, 2
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.
Activity Type
Due
CLO(s): 2
CLO(s): 2
CLO(s): 2
CLO(s): 2
CLO(s): 2
CLO(s): 2
CLO(s): 2
Wednesday
Wednesday
Saturday
Sunday
Sunday
Sunday
Sunday
Approx.
Time
3 hrs.
1 hrs.
Approx.
Time
.5 hrs.
.5 hrs.
1 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
16.0 hrs.
WEEK 4
Course
Topics
Read/Review
Textbook,
Lectures,
and Other
Resources
Chapters 8, 9
Lectures 1, 2
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.
Activity Type
Due
CLO(s): 3
CLO(s): 3
CLO(s): 2, 3
CLO(s): 2, 3
CLO(s): 2, 3
CLO(s): 2, 3
Wednesday
Saturday
Sunday
Sunday
Sunday
Sunday
Approx.
Time
3 hrs.
1 hrs.
Approx.
Time
.5 hrs.
1 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
15.5 hrs.
WEEK 5
Course
Topics
Read/Review
Textbook,
Lectures,
and Other
Resources
Approx.
Time
4.5 hrs.
1.5 hrs.
Activity Type
Due
CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3
Sunday
Sunday
Sunday
Sunday
Sunday
Sunday
Approx.
Time
2 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
3 hrs.
21.0 hrs.
WEEK 6
Course
Topics
Read/Review
Textbook,
Lectures,
and Other
Resources
Chapters 17, 18
Lectures 1, 2
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.
Activity Type
Due
CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4
Wednesday
Saturday
Sunday
Sunday
Sunday
Sunday
Approx.
Time
3 hrs.
1 hrs.
Approx.
Time
.5 hrs.
1 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
15.5 hrs.
WEEK 7
Course
Topics
Professional Responsibilities
Assurance, Attestation, and Other Forms of Services
Read/Review
Textbook,
Lectures,
and Other
Resources
Activity Type
Due
CLO(s): 1, 2, 3, 4, 5
CLO(s): 1, 2, 3, 4, 5
Sunday
Sunday
Approx.
Time
4.5 hrs.
1.5 hrs.
Approx.
Time
10 hrs.
8 hrs.
24 hrs.
130.0 hrs.
Grading Structure
Activity
Introductory
Discussion
Discussion 1
Discussion 2
Quiz 1
Week 1
Week 2
Week 3
Week 4
Week 5
Week 6
n/a
10
10
20
Week 7
Total
n/a
20
10
10
20
10
20
10
20
20
40
20
120
Quiz 2
Quiz 3
Homework 1
Homework 2
Homework 3
PowerPoint
Presentation
Final Exam
Total
20
30
30
120
Activity Categories
Discussion
Quizzes (in McGraw-Hill
Campus)
Homework (in McGraw-Hill
Campus)
Power Point Presentation
Final Exam (in McGraw-Hill
Campus)
Total
20
20
30
30
30
150
20
20
30
30
30
30
120
110
20
20
30
30
30
150
20
120
40
180
180
60
30
30
110
100
100
100
200
100
960
Percentage of
Total Points
9%
29%
42%
10%
10%
100%
Grading Scale
Grade
Percentage
A
90-100%
B
80-89%
C
70-79%
D
60-69%
F
<60%
Please see the Course Policies document for grade appeal information.
Course Policies and University Services
Course Policies
Additional requirements for the course can be found in the Course Policies document.
Please read the document and familiarize yourself with those policies to guide you
through the course.
FERPA
The Family Educational Rights and Privacy Act (FERPA) protects student information.
Other than directory information, such as name, address, phone number, etc., students
must give consent for individuals to gain access to a students educational record,
including grades, transcripts, and behavior reports (unless the student is under the age
of 18). Students also have the right to review their educational records. For a more
detailed explanation, please see the Student Handbook.
Office for Student Accessibility Services
Please refer to your Moodle Home page for Office for Student Accessibility Services
contact information to coordinate reasonable accommodations for students with
documented disabilities.
Veterans
Please refer to your Moodle Home page for services for veterans, service members,
and their families.
Moodle and Non-Moodle Technical Support
Blackboard Student Services will provide 24x7 Moodle helpdesk support for all Tiffin
University students and faculty. Locate contact information for Blackboard Student
Services (Moodle-related issues) and for Tiffin University ITS helpdesk (non-Moodle
related issues) on your Moodle Home page.
This syllabus is subject to change at the discretion of the University.