EMPORIA STATE UNIVERSITY

SCHOOL OF BUSINESS
Department of Accounting and Computer Information Systems
Course Syllabus - Fall 2012
(Tentative until discussed in class)
The School of Business prepares a diverse student body for successful careers by offering high-quality
professional business programs in a student-centered learning environment. As a teaching institution
enriched by management practice-related and pedagogical scholarship and service, the School primarily
serves undergraduate students while offering strategically-focused graduate programs.
COURSE NUMBER AND AC 833 PA - Advanced Auditing
TITLE:
CLASS MEETING TIME: M W 2:00 - 3:20 P.M. CH 318

PREREQUISITES: AC 413 Auditing

INSTRUCTOR: Dr. George Durler

OFFICE: Cremer Hall 109
OFFICE HOURS: MW 9:00 - 10:30,
T R 11:00 - 11:45,
R 1:30 - 3:00,
and by appointment
CONTACT NUMBERS Office: 341-5476, Fax: 341-6346, Department office: 341-5346
AND ADDRESSES: e-mail: [email protected]
web page: www.emporia.edu/~mdurler
Mailbox: Cremer Hall 141
REQUIRED TEXTS: Auditing Cases: An Interactive Learning Approach. Mark S. Beasley,
Frank A. Buckless, Steven M. Glover, and Douglas F. Prawitt
Pearson ISBN-13: 978-0-13-256723-7
Integrated Audit Practice Case 5th ed. David Kerr, Randal J. Elder, and
Alvin A. Arens. Armond Dalton Publishers, Inc. ISBN:
978-912503-35-6
SUPPLEMENTAL Material supplied through ESU's Blackboard Internet Website. All
MATERIALS: students are expected to access their Blackboard account daily and keep
their profiles current.
Gleim CPA Review materials available in Richel Computer Lab

COURSE DESCRIPTION: Study of how an external audit is performed by a team of auditors. This
includes the documentation, testing and evaluation of internal controls, and the design and
implementation of corroborative substantive tests. In addition to external auditing, other topics include
governmental, internal, and operational auditing as well as issues of current interest in the auditing
literature.

COURSE OBJECTIVES: The student should:

1. Acquire an advanced understanding of the audit and reporting process.
2. Develop critical thinking skills applying auditing standards in a variety of situations.
3. Review the audit process from the acceptance of an engagement to the rendering of an opinion.
4. Communicate auditing issues in written form.
5. Develop an awareness of other, non-financial statement, audits.
6. Begin the process of preparing for the auditing portion of the CPA exam (for those interested)
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COURSE EVALUATION PROCESS: Assessment of your comprehension of the course material will
be determined from a combination of exams, papers, and presentations. Distribution of possible points
for your grade is as follows:

Grading:
Two examination @ 100 points each up to 200 points
Research project up to 150 points
Audit Simulation Case up to 300 points
Discussion Case Briefs/Discussion Leadership up to 200 points
Submitted exam essay questions up to 20 points
Current Issue Presentations 0 points
CPA Review material Quizzes up to 100 points
Total possible points 970 points

Note that Dr. Durler reserves the right to change this schedule.

Grade distribution:
A 90% - 100% D 60% - 69%
B 80% - 89% F Below 60%
C 70% - 79%
It is the policy of the School of Business that the plus/minus grade system is not used. Graduate students
are expected to expend substantially more effort and demonstrate substantially more knowledge than
undergraduate students to achieve these percentages. Be prepared to work and take initiative in doing
more than the minimum.

Examinations: Two examinations, including the Final, may be held during the semester. Examinations
will be a combination of multiple choice, and essays. A majority of the multiple choice will come from
the CPA review materials used in the course. Students will contribute essay questions before each exam
and a portion of each exam will come from student contributed questions. Graduate students do not
miss exams. Individual consideration regarding makeup exams will be made in situations of legitimate
emergencies.

Research Project: Students will conduct a research project and prepare a paper on an accounting or
auditing issue determined by the student and approved in advance by the instructor. Papers will be
graded based on grammar, spelling, and style in addition to content. It should be your objective to strive
for the quality of a paper that would appear in a publication such as the Journal of Accountancy, New
Accountant, CPA Journal, etc. This assignment will be completed in three phases. In the first phase the
student will develop a research project (this may be a team effort if approved by Dr. Durler), then
prepare a proposal of the project. In the second stage, each student will review the proposal papers of
two fellow students in a double blind format (the reviewer will not know whos paper they are reviewing
and the author will not know who reviewed their paper. The author will then revise their proposed
research project based on the reviewer comments, conduct the project and resubmit a paper with the
project's results and conclusions in the third phase. All submitted papers must be typed, double spaced,
with a cover page, and stapled in the upper left corner (please, no plastic covers or other similar
bindings). An identification number will be assigned and that number should appear on the cover page
along with the title of the paper. Your name should NOT be included anyplace in the paper. Proper
bibliographical formats are required. Grading will be done on a "standard" grade of 84 out of 100
points. Projects determined to be below "standard" in quality will be given lower scores. Projects and
Advanced Auditing Fall 2012 Page 3 of 6

papers determined to be above "standard" quality will be given higher scores. All other projects and
papers will be given the standard grade. Dues dates for each phase will be announced later. No late
papers will be accepted.. All papers must be submitted in hardcopy and additionally electronically
in Blackboard for plagiarism review.

Audit Simulation Case: We will use an audit simulation to cover basic material in the course and to
determine the schedule of case topics. The audit simulation requires the student to complete assignments
related to the work on a typical substantive approach audit for a relatively small client. Cases from other
sources will be used to cover advanced topics in different areas of the audit and client relationships.

Discussion Case Briefs/Discussion Leader: Each student will prepare a brief review concerning the
textbook case assigned to them as discussion leader for the week (including: issue identification,
applicable GAAS, explanation of importance, summarization, and recommendations). An essential part
of understanding auditing is the judgement determination. In addition, individuals will act as the
discussion leader for their case. The presentations will be graded on accuracy, content, and
communication quality. Brief length is limited to one to three pages. Charts and schedules may be
additionally included. Each brief will be worth 20 points, your ability to lead the discussion will be
worth another 10 points. A lukewarm effort to lead the discussion will result in a severe penalty in points
for that portion.

Essay Questions: Each student is required to contribute two situational essay exam questions per
course exam via the discussion board of Blackboard. Each student should read the questions of their
fellow students and provide comments where appropriate. This pool of questions will be used to draw
essay questions for the course exams.

Current Issues Presentations: Each week, or class meeting, one student will prepare presentations on
current accounting issues that have occurred during the past week. Sources for these presentations will
include Accounting Today, Accounting Web, Double Entries and other sources as appropriate. The
number of presentations will depend on the enrollment in the course. No points will be awarded for
these presentations but it is expected you will demonstrate professionalism and be well prepared when it
is your week.

CPA Review material Quizzes: We will use materials from a CPA Exam preparation set related to
auditing for weekly quizzes worth 10 points. These will be graded based partly on the attempt and
partially on your success on the quiz. Instructions for accessing the chosen CPA Review preparation
materials and providing printouts will be provided. Only the top ten quizzes will be applied toward your
grade. In addition we will use questions from the exam preparation materials as a basis for classroom
discussion during a portion of the semester.

OTHER:
ACADEMIC DISHONESTY: Academic dishonesty, a basis for disciplinary action, includes but is not
limited to activities such as cheating and plagiarism (presenting as ones own the intellectual or creative
accomplishments of another without giving credit to the source or sources).

The faculty member in whose course or under whose tutelage an act of academic dishonesty occurs has
the option of failing the student for the academic hours in question, or for any components or
requirements for that course. Departments, schools, and colleges may have provisions for more severe
penalties. Emporia State University may impose penalties for academic dishonesty up to and including
Advanced Auditing Fall 2012 Page 4 of 6

expulsion from the student's major or from the University. In addition, acts of academic dishonesty shall
be grounds to deny admission to a department or program.

In addition to the penalties above, the faculty member shall notify in writing his/her department chair
and the registrar of the infraction. The department chair shall forward a report of the infraction to the
Provost and Vice President for Academic Affairs and Student Life. The registrar shall block the
student from withdrawing from the course to avoid the penalties that result from the infraction
(Emphasis added). The Provost and Vice President for Academic Affairs and Student Life shall act as
the record keeper for student academic infractions. The Provost and Vice President for Academic Affairs
and Student Life will notify the student in writing that an infraction has been reported and inform the
student of the right to appeal and of the appropriate appeal procedures. The Provost and Vice President
for Academic Affairs and Student Life shall notify the student, the department chair, and the faculty
member who initiated the proceedings, of any additional action taken beyond those already imposed by
the faculty member. Should a single infraction be so egregious, or should a student have a record of
multiple infractions, the Provost and Vice President for Academic Affairs and Student Life may impose
additional penalties, including expulsion of the student from the University.

The student has the right to appeal the charge of academic dishonesty (see the section entitled Student
Conduct in the University Policy Manual). If after an appeal it is found that the student did not commit
an act of academic dishonesty, no penalties will be imposed on the student.

A chair of a department or director of a program may request from the Provost and Vice President for
Academic Affairs and Student Life a list of all currently enrolled ESU students within that major or
program who have committed acts of academic dishonesty. This request may be a standing request to be
filled automatically during each semester until the request is rescinded by the chair or director. In
addition, a chair of a department or director of a program may submit to the office of the Provost and
Vice President for Academic Affairs and Student Life a list of applicants to a program or major and the
chair or director may be informed if any of the applicants has committed any acts of academic
dishonesty.

Prior to the beginning of the next academic year, the office of the Provost and Vice President for
Academic Affairs and Student Life shall send to the Chair of the Academic Affairs Committee of the
Faculty Senate a list containing nonspecific student identifiers, such as Student 1, Student 2, etc., their
specific academic infraction(s) reported to the Provosts office, the total number of infractions that have
been reported for each student, and any actions taken by the Provost and Vice President for Academic
Affairs and Student Life. (3D.0701 ACADEMIC DISHONESTY POLICY)

Cheating and plagiarism will not be tolerated. Any assignment with a significant quantity of "cut and
paste" from sources will be considered an incidence of plagiarism. Repeatedly submitting assignments
consisting of "cut and paste" work will be considered cheating and reported for University discipline.
Submissions are expected to reflect YOUR understanding of the material, not your ability to copy from
the authors or other sources. Using ANY source for answers and not referencing the source as a citation
will also be considered plagiarism and cheating. You are encouraged to share your knowledge and
experience with your fellow students, however the final product of exams and assessments are meant to
be individual efforts and those that are not may be punished by failure (score of zero) on that assignment
and referral to the appropriate University offices. Do NOT work together to complete an assignment
except for those designated as a team assignment. Once you have completed it, then you may compare
your results with another student if desired.
Advanced Auditing Fall 2012 Page 5 of 6

OTHER:
DISABLED STUDENT POLICY: Please contact the instructor immediately if (1) you have or think
you have a disability or medical condition which may affect your performance, attendance, or grades in
this class and for which you wish to discuss accommodations of class related activities or schedules, (2)
you may require medical attention during class, or (3) you may need special emergency evacuation
preparations of procedures.

Emporia State University will make reasonable accommodations for persons with documented
disabilities. Students need to contact the Director of Disability Services and the professor as early in the
semester as possible to ensure that classroom and academic accommodations are implemented in a timely
fashion. All communication between students, the Office of Disability Services, and the professor will be
strictly confidential. Contact the Office of Disability Services and Non-Traditional Student Programs at
211 S. Morse Hall in person or at 620/341-6637 Voice, 620/341-6646 TTY, or via e-mail
[email protected]. Accommodations are provided on an individualized, as-needed basis after needs
and circumstances have been evaluated.

OFFICE HOURS POLICY and PHONE CALLS: In general, I have an open door policy, if I am in
my office I am usually willing to visit with you. During office hours I will normally set aside any other
work to talk to you. However, outside of office hours I may occasionally ask you to come back later if I
am involved in a project. Occasionally, it may be necessary to cancel office hours due to meetings or
other obligations. I will try to notify the class ahead of time and/or leave a note on my door at those
times.

Due to the cost involved for the department, I prefer to return phone calls only within the local calling
area. It would be appreciated if you dont ask me to return a call to your cell phone if it doesnt have a
local Emporia number. Provide a local number where you can be reached if possible. If it is an
emergency, please provide that information in your message so an exception can be made. An
alternative means of communicating with me is by e-mail.

POSTING OF GRADES: I do NOT post grades. Blackboard has a feature for tracking your grades.
However very little of the assessment in the course will be done through Blackboard, therefore your
gradesheet in Blackboard will be incomplete. Periodically I will try to provide each student with their
status in the course. Per University policy, (3H.03 INFORMATION TECHNOLOGY USAGE) I can not
send you grade information by e-mail or phone due to privacy concerns unless encrypted and at this time
no acceptable encryption is available. No one else may obtain your scores without prior written
permission from you and the approval of the instructor (this is the law).

CELL PHONES AND TEXTING: I do not require you to turn off your cell phones during class but it
is expected you will set it to either silent or vibrate. The rest of the class does not care to hear your
special song used as a ring-tone and it disrupts the class. Texting is NOT ALLOWED at anytime
during class and anyone texting then will have their cell phone confiscated until the end of the period.

DISCUSSION BOARD: A discussion board forum for complaints, comments, and suggestions for this
course is available on Blackboard. So that you feel free to post there, Dr. Durler will not respond to a
posting unless the person making the post requests a response. However, Dr. Durler does "subscribe" to
the forum so you can be assured any post is read. This forum is available so you can make comments and
suggestions during the semester, when modifications can still be made, instead of with the course
evaluation when it is too late to make changes. I encourage you to post on this forum and you may do so
anonymously if desired.
Advanced Auditing Fall 2012 Page 6 of 6

There is another Blackboard forum where you may post questions about completing assignments or
questions about the course material. Dr. Durler will respond to postings in this forum and students are
also encouraged to reply if you can help a fellow student without just giving them an answer.

WITHDRAWAL POLICY: The instructor reserves the option to initiate a student withdrawal for
student's absences from class, disruptive behavior, lack of prerequisites, or academic dishonesty. (4E.13
FACULTY INITIATED STUDENT WITHDRAWAL policy) Students who decide to withdraw and
receive an automatic "W" must complete the formal withdrawal procedure by Wednesday October 24,
2012. After that date, a student may not withdraw from the class nor may the instructor assign a "W".

COURSE TOPICS AND EXTENT OF COVERAGE: A tentative schedule of topics is provided

separately. The schedule may (most likely will) change depending on class discussions and student
comprehension of the material.