University of Jordan Jordan University Business School (JUBS)

Transcription

1 1. Department Name: Accounting 2. Program Name: MA and MBA 3. Program Code 2 4. Course Code and Title: Advanced Auditing 5. Course credits: 3 6. Pre-requisites: 7. Course Instructor/ Coordinator Name and Mohammad Alhadab m.alhadab@aabu.edu.jo 8. Course web-page: scription%20advanced%20audition( ).pdf 9. Academic year: Second year 10. Semester: First Second x 11. Textbook(s) (Make sure you have one textbook resource materials online) Arens, A. A., Elder, R. J., Beasley, M. S. and (2015), Auditing and Assurance Services, An Integrated Approach, Prentice Hall,, Inc., New Jersey. 12. References: (Make sure that the references are available in the Library and online) Thibodeau, J. and Freier, D (2009), Auditing After Sarbanes-Oxley, 2ed, Mcgaw-Hill. Sherer, M. and Turley, S (Eds). (1997), Current Issues in Auditing, Chapman and Hall, London. 13. Other resources used (e.g. periodicals, software, elearning, site visits, etc.): 14. Course description (from the catalog) This course includes theoretical and practical parts of auditing. It covers issues about the audit profession, professional services, auditors responsibilities, audit evidence, internal control, audit planning, audit reporting, audit sampling, audit of accounting cycles, audit research, audit independence, expectations gap and discussion of audit research papers and audit cases. 1 JUBS-March 2017

2 15. Course Intended Learning Outcomes: (All CILOs must start with an action verb, please use ANNEX I for getting a better understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.) Mapping to PILOs c a b c d e f g h i J k 1. Understand the nature of auditing and auditors responsibilities. 2. Understand audit planning and audit evidence 3. Understand audit risk, materiality and evidence 4. Understand the requirements of audit reporting 5. Understand the audit process income statement and balance sheet accounts 6. Understand key issues in auditing research 7. Understand the nature of the profession and the audit process 8. Plan the audit process. 9. Perform the audit process starting from the client acceptance until the issuance of the audit report. 10. Design the audit plan and the audit program. 11. Collect and evaluate audit evidence 12. Use statistical and nonstatistical sampling techniques. 16. Course evaluation: (Formative and summative assessment methods are expected) Assessment Type Details/ Explanation of Assessment in relation to CILOs Number Weight Date(s) Quizzes % Midterms 1 30 % March 2017 Assignments Projects/Case Studies Final Multiple Choice, True/False, Matching and Short Essay exam Written assignment about relevant research papers % 4 May 2017 Oral presentation 1 15 % 29 February - 9 May % May 2017 Multiple Choice, T/F, Matching, Short Essay, and Essay Questions Total 100% 2 JUBS-March 2017

3 17. Description of Topics Covered (The description should be from the textbook used) Topic Title (e.g. chapter title) Chapter 1 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 13 Chapter 17 Description The demand for audit and other assurance services Audit reports Professional Ethics Legal liabilities Audit responsibility and objectives Audit evidence Audit planning and materiality Assessing the risk of material misstatement Assessing and responding to fraud risk Internal control and COSO framework Overall audit strategy and audit program Audit sampling for tests of details of balances 18. Course Weekly Breakdown: Week Date Topics covered CILOs Teaching Method Assessment 1 9/2 Chapter 1 Lecturing using PowerPoint 2 16/2 Chapter 3 Lecturing using PowerPoint 3 23/2 Chapter 4 Lecturing using PowerPoint 4 2/3 Chapter 5 Lecturing using PowerPoint 5 9/3 Chapter 6 Lecturing using PowerPoint 6 16/3 Chapter 7 Lecturing using PowerPoint 7 23/3 Chapter 8 Lecturing using PowerPoint 3 JUBS-March 2017

4 8 Midterm exam 9 6/4 Chapter 9 Lecturing using PowerPoint 10 13/4 Chapter 10 Lecturing using PowerPoint 11 20/4 Chapter 11 Lecturing using PowerPoint 12 27/4 Chapter 13 Lecturing using PowerPoint 13 4/5 Chapter 17 Lecturing using PowerPoint 14 Final Exam 19. Others: Attendance policies: Absences from exams and handing in assignments on time: Health and safety procedures: Honesty policy regarding cheating, plagiarism, misbehavior: Description Students are not allowed to miss more than 15% of the classes during the semester. Failing to meet this requirement will be dealt with according to the university disciplinary rules. 4 JUBS-March 2017

5 Course Coordinator: Mohammad Alhadab Add your Signature Head of Department: Add your Signature Head of curriculum committee/ School Type the Name Add your Signature Level: Dean: Type the Name Add your Signature Approved by the Program Coordinator/ Head of the Department on: Type the date: DAY/MONTH/YEAR Copy to: Head of Department Assistant dean for Development and Quality Assurance Course Portfolio 5 JUBS-March 2017