ACC404 Auditing

(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

Some lectures/activities may contain additional resources. See individual

lectures/activities for those requirements. Where applicable, Tiffin University has
obtained permission to use copyrighted material.
Minimum Student Technology Requirements
In order to have a quality learning experience in your online courses, the University
requires that your primary computer (the computer used to access course materials and
on which you will be required to install course-specific software) meets or exceeds
certain specifications. Click on the following link to view the specifications:
PC Recommendations
Time Management
Time management is an important part of academic success. Please refer to the
approximate (average) times noted below for readings and assignments to help plan
your time accordingly.
Course Content
WEEK 1
Course
Topics

Auditing and assurance services introduction

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

Course Learning Outcomes

Due

Introductory Discussion: Initial Post

Discussion 1: Initial Post
Discussion 2: Initial Post
All Discussions: Secondary Posts
Quiz 1 (in McGraw-Hill Campus)
Quiz 2 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)
Final Project Overview: PowerPoint
Presentation

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

Approximate Weekly Time on Task (includes resources and activities)

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

Basic auditing concepts: Materiality, audit risk, and evidence

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

Course Learning Outcomes

Due

Quiz 1 (in McGraw-Hill Campus)

CLO(s): 1, 2

Sunday

Approx.
Time
4.5 hrs.
1.5 hrs.
Approx.
Time
2 hrs.

Quiz 1 (in McGraw-Hill Campus)

Quiz 2 (in McGraw-Hill Campus)
Quiz 3 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)
Homework 3 (in McGraw-Hill Campus)

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

Approximate Weekly Time on Task (includes resources and activities)

2 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
3 hrs.
21.0 hrs.

WEEK 3
Course
Topics

Planning the audit and understanding internal control

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

Course Learning Outcomes

Due

Discussion 1: Initial Post

Discussion 2: Initial Post
All Discussions: Secondary Posts
Quiz 1 (in McGraw-Hill Campus)
Quiz 2 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)

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

Approximate Weekly Time on Task (includes resources and activities)

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

Statistical tools for auditing

Auditing accounting applications and related accounts

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

Course Learning Outcomes

Due

Discussion 1: Initial Post

All Discussions: Secondary Posts
Quiz 1 (in McGraw-Hill Campus)
Quiz 2 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)

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

Approximate Weekly Time on Task (includes resources and activities)

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

Auditing accounting applications and related accounts

Read/Review
Textbook,
Lectures,
and Other
Resources

Chapters 10, 11, 16

Lectures 1, 2
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.

Approx.
Time
4.5 hrs.
1.5 hrs.

Activity Type

Course Learning Outcomes

Due

Quiz 1 (in McGraw-Hill Campus)

Quiz 2 (in McGraw-Hill Campus)
Quiz 3 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)
Homework 3 (in McGraw-Hill Campus)

CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3
CLO(s): 3

Sunday
Sunday
Sunday
Sunday
Sunday
Sunday

Approximate Weekly Time on Task (includes resources and activities)

Approx.
Time
2 hrs.
2 hrs.
2 hrs.
3 hrs.
3 hrs.
3 hrs.
21.0 hrs.

WEEK 6
Course
Topics

Completing the audit and reporting responsibilities

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

Course Learning Outcomes

Due

Discussion 1: Initial Post

All Discussions: Secondary Posts
Quiz 1 (in McGraw-Hill Campus)
Quiz 2 (in McGraw-Hill Campus)
Homework 1 (in McGraw-Hill Campus)
Homework 2 (in McGraw-Hill Campus)

CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4
CLO(s): 4

Wednesday
Saturday
Sunday
Sunday
Sunday
Sunday

Approximate Weekly Time on Task (includes resources and activities)

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

Chapters 19, 20, 21

Lectures 1, 2, 3
Some lectures/activities may contain additional resources. See individual
lectures/activities for those requirements.

Activity Type

Course Learning Outcomes

Due

Final Project: PowerPoint Presentation

Final Exam (in McGraw-Hill Campus)

CLO(s): 1, 2, 3, 4, 5
CLO(s): 1, 2, 3, 4, 5

Sunday
Sunday

Approximate Weekly Time on Task (includes resources and activities)

Approx.
Time
4.5 hrs.
1.5 hrs.
Approx.
Time
10 hrs.
8 hrs.
24 hrs.

Approximate Time on Task for Entire Course

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
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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.