Lahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018
|
|
- Allison Warren
- 5 years ago
- Views:
Transcription
1 Lahore University of Management Sciences ACCT 250 Auditing Spring Semester 2018 Instructor Syed Zain ul Abideen / Waqar Ali Room No. SDSB room no. 442, 422 Office Hours TBA syed.zain@lums.edu.pk; waqar_ali@lums.edu.pk Telephone Ext. 5326; 5312 Secretary/TA Sec: Malik Imran, Ahmad Ali/ TA: TBA TA Office Hours TBA Course URL (if any) suraj.lums.edu.pk/~ro/ COURSE BASICS Credit Hours 3 Lecture(s) Nbr of Lec(s) Per Week 2 Duration One hour and fifty minutes, each. Recitation/Lab (per week) Nbr of Lec(s) Per Week N/A Duration N/A Tutorial (per week) Nbr of Lec(s) Per Week On need basis Duration Appropriate to cover the content. COURSE DISTRIBUTION Core Elective Open for Student Category Close for Student Category Core COURSE DESCRIPTION This course introduces students to auditing principles and practice. Students learn International Auditing Standards, profession al and ethical requirements and the Legal & Regulatory Framework to conduct audit engagements. The courses covers the complete lifecycle of financial statement audits, covers acceptance of audit engagements, developing a competitive proposal, complying with independence and other ethical requirements, risk assessment, development of audit programs, finalization of audit and issuing final auditor s opinion. This course also gives an overview of governance, internal auditing and as surance engagements other than audit. COURSE PREREQUISITE(S) ACCT 221 Corporate Financial Reporting (CFR) I COURSE OBJECTIVES To develop knowledge and understanding of: the auditing and Assurance Services the process of carrying out audit and review of financial statements; and the applicable legal, regulatory and ethical framework.
2 Lahore University of Management Sciences LEARNING OUTCOMES On completion of this course, students should be able to: Describe and evaluate the accounting and internal control systems and identify and communicate control risks, potential consequences and recommendations thereon. Explain and evaluate the sources of evidence, describe the nature, timing and extent of tests on class of transactions and account balances (including sampling and analytical procedures) and design programs for audit and review assignments. Evaluate findings, investigate inconsistencies and modify the work program as necessary. Explain how the conclusions from audit work are reflected in different types of audit report. UNDERGRADUATE PROGRAM LEARNING GOALS & OBJECTIVES General Learning Goals & Objectives Goal 1 Effective Written and Oral Communication Objective: Students will demonstrate effective writing and oral communication skills Goal 2 Ethical Understanding and Reasoning Objective: Students will demonstrate that they are able to identify and address ethical issues in an organizational context. Goal 3 Analytical Thinking and Problem Solving Skills Objective: Students will demonstrate that they are able to identify key problems and generate viable solutions. Goal 4 Application of Information Technology Objective: Students will demonstrate that they are able to use current technologies in business and management context. Goal 5 Teamwork in Diverse and Multicultural Environments Objective: Students will demonstrate that they are able to work effectively in diverse environments. Goal 6 Understanding Organizational Ecosystems Objective: Students will demonstrate that they have an understanding of Economic, Political, Regulatory, Legal, Technological, and Social environment of organizations. Major Specific Learning Goals & Objectives Goal 7 (a) Program Specific Knowledge and Understanding Objective: Students will demonstrate knowledge of key business disciplines and how they interact including application to real world situations (Including subject knowledge). Goal 7 (b) Understanding the science behind the decision making process (for MGS Majors) Objective: Students will demonstrate ability to analyze a business problem, design and apply appropriate decision support tools, interpret results and make meaningful recommendations to support the decision maker PROGRAM LEARNING GOALS AND OBJECTIVES Goal 1 Effective Written and Oral Communication Goal 2 Ethical Understanding and Reasoning Goal 3 Analytical Thinking and Problem Solving Skills COURSE LEARNING OBJECTIVES Understand the nature, purpose and scope of auditing in public, private and not forprofit entities, and its regulatory and ethical framework. Describe and evaluate accounting and internal control systems and identify and communicate control risks, potential consequences and recommendations thereon. COURSE ASSESSMENT ITEM CP, Quizzes, Mid Term, Final exam
3 Goal 4 Application of Information Technology Lahore University of Management Sciences Obtain understanding of the entity and its environment, assess risks and plan audit of financial statements. Describe and evaluate accounting and internal control systems and identify and communicate control risks, potential consequences and recommendations thereon. Goal 5 Teamwork in Diverse and Multicultural Environments Goal 6 Understanding Organizational Ecosystems Goal 7 (a) Discipline Specific Knowledge and Understanding Goal 7 (b) Understanding the science behind the decision making process Obtain understanding of the entity and its environment, assess risks and plan audit of financial statements. Understand the nature, purpose and scope of auditing in public, private and not forprofit entities, and its regulatory and ethical framework. Discuss the preconditions, requirements of professional ethics and other regulatory requirements in relation to the acceptance or continuance of audit engagements. Obtain understanding of the entity and its environment, assess risks and plan audit of financial statements. Describe and evaluate accounting and internal control systems and identify and communicate control risks, potential consequences and recommendations thereon. Explain and evaluate sources of evidence, describe the nature, timing and extent of tests on class of transactions and account balances (including sampling and analytical procedures) and design programs for audit and review assignments. Evaluate findings, investigate inconsistencies and modify the work program as necessary. Explain how the conclusions from audit work are reflected in different types of audit report.
4 Lahore University of Management Sciences GRADING BREAKUP AND POLICY Quizzes (n 1) : 20% Class Participation: 10% Midterm Examination: 30% Final Examination: 40% A maximum of 3 absences will be allowed, beyond which a proportional grade reduction would apply. There will be no allowance for late attendance (a zero minute policy holds) or absence unless properly routed through the OSA. An aggregate grade below 50% would tantamount to an F in the course. EXAMINATION DETAIL Midterm Exam Yes/No: Combine Separate: Duration: Preferred Date: Exam Specifications: Yes Separate 1.5 hours TBA Free Response & MCQs Final Exam Yes/No: Combine Separate: Duration: Exam Specifications: Yes Separate 2 hours Free Response & MCQs COURSE OVERVIEW WEEK TOPICS 1 Introduction to Auditing/Assurance (including Internal Audit) 2 Legal and Regulatory Environment and Overview of government auditing RECOMMENDED READINGS Chapter 1 (IAASB framework ISA 200 & Internal Auditing Standards) Chapter 2 (CO 1984, Specimen auditor s report, ISA 250) 3 Ethics for Professional Accountants Chapter 3 (Code of ethics, ISA 210, Listing regulations selected) 4 Auditor s Services Chapter 4 (ISA 220) OBJECTIVES/ APPLICATION What is assurance? Levels of assurance Objective of audit Materiality True and fair view Public sector auditing External vs. internal, audit Limitations of audit Corporate Governance IFAC, IAASB, ISAs, ISREs, ISQCs Standard setting procedures Statutory requirement of audit and small co. exemption ICAP Code Of Ethics Enforcement of Ethical Requirements Elements of an Assurance Engagement General Considerations Professional Skepticism Quality Control
5 5 Acceptance or Continuance Procedures Lahore University of Management Sciences Chapter 5 Eligibility, appointment, removal, tenure, rights and obligations of auditors Cases on application of code Procedures for accepting new appointments Engagement letter 6 Planning and Risk Assessment & Chapter 6 Importance of planning Using the work of Others (ISAs 240, 250, 300, 315, 320, 520, 500, 330, 600, 610, 620 & ISRE 2400) Understanding the entity and its environment and analytical procedures Audit risk and its components Risk assessment, significant risk, fraud risks Special considerations for NGOs Materiality assessment Sources of evidence + assertions Development of Audit Strategy and Plan Using work of: Experts Internal auditors Other Auditors 7 Internal Control Framework Chapter 7 Importance of IC (COSO Integrated Framework for Internal Control Objectives Internal Controls) Components of IC Inherent Limitations Information Technology General Control (ITGC) 8 Revision and Mid Term Exam 9 Tests of Controls Chapter 7 (Remainder) Designing and applying Test of Controls for: Sales Purchases Payroll Inventory Cash and bank 10 Analytical Procedures & Audit Chapter 8 & Appendix The Analytical Review Process Sampling Audit Sampling and Other Selective Testing Procedures 11 Auditor s Response to Assessed Risk Chapter 9 Basis of Evidence (ISA 330, 500) Assertions Tests of control and substantive procedures Sufficiency and appropriateness Sources of evidence
6 12 Audit Evidence & Verification of Specific Areas and opening balances Lahore University of Management Sciences Chapter 10 (ISA 540, 510, 550 ISAs 500, 501, 505, 530, 580 Sample Audit Programs) 13 Review and Finalization Procedures Chapter 11 (ISAs 450, 560, 570) 14 Reporting Chapter 12 (ISAs 700, 705, 706, 710, 720 ISRE 2410, specimen reports) TEXTBOOK(S)/SUPPLEMENTARY READINGS Recommended Text Book Management representations Related parties Designing and applying substantive audit procedures for: Receivables Inventories Payables Cash and bank Fixed assets Liabilities Estimates Working Papers Document Retention Permanent & Current Files Preparation of Working Schedule Subsequent events Going concern Quality control Review Documentation Compilation Reporting to management Reporting to those charged with governance Reporting non compliance of laws Reporting fraud and errors Rick Hayes, R. D. (2014). Principles of Auditing: An Introduction to International Standards on Auditing (Vol. 3nd Edition ). Gosport: FT Prentice Hall. Other Text Books International Standards on Auditing BPP. (2014). Auditing and Assurance (Global). Lahore: BPP. Other Readings Relevant sections of Company s Ordinance 1984 ICAP Code of Ethics for Professional Accountants Extracts from Code of Corporate governance Selected Cases and articles
Auditing and assurance
Auditing and assurance Higher School of Economics, ICEF Lecturer: Anna Pirozhkova Seminars: Tatiana Shurchkova Contacts +7 (916) 468 33 99 (Anna), ann.pirozhkova@gmail.com Target audience 4th Year students.
More informationCourse Syllabus Internal Control And Auditing ACNT 2331
Semester with Course Reference Number (CRN) Instructor contact information (phone number and email address) Office Location and Hours Course Location/Times Course Semester Credit Hours (SCH) (lecture,
More informationADVANCED AUDIT AND ASSURANCE
ADVANCED AUDIT AND ASSURANCE CPA PROGRAM SUBJECT OUTLINE The Advanced Audit and Assurance subject provides a body of knowledge for you to understand the nature and diversity of audit and assurance engagements.
More informationSYLLABUS To test candidates appreciation of the nature and purpose of internal audit and internal review
SYLLABUS 2017 DIPLOMA IN AUDITING AIMS To test candidates understanding of the audit of individual limited companies, in terms of the planning of audit work, the implementation of audit tests and the expression
More informationBS375 AUDITING. This sample unit outline is provided by CHC for prospective and current students to assist with unit selection.
BS375 AUDITING This sample unit outline is provided by CHC for prospective and current students to assist with unit selection. Elements of this outline which may change with subsequent offerings of the
More informationArticle II - Standards Section V - Continuing Education Requirements
Article II - Standards Section V - Continuing Education Requirements 2.5.1 CONTINUING PROFESSIONAL EDUCATION Internal auditors are responsible for maintaining their knowledge and skills. They should update
More informationMODULE SPECIFICATIONS
S 1. Title of the module Leading Assurance Engagements PRSN7106 2. School or partner institution which will be responsible for management of the module 3. The level of the module (e.g. Level 4, Level 5,
More informationDIPLOMA COURSE IN INTERNAL AUDIT
DIPLOMA COURSE IN INTERNAL AUDIT Course Objective: Internal Audit is an assurance and consulting service that reviews the efficiency and effectiveness of the internal control.. It assists management at
More informationAdvanced Corporate Reporting. Corporate Reporting. Financial Accounting. Management in Organisations
CPA Syllabus 018: Auditing Stage: Professional 1 Subject Title: Auditing Examination Duration: 3 Hours Aim The aim of this subject is to introduce students to the concepts and principles of the audit process
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO/IEC 20000 Lead Auditor www.pecb.com The objective of the Certified ISO/IEC 20000 Lead Auditor examination is to ensure that the candidate
More informationMODULE SPECIFICATION UNDERGRADUATE PROGRAMMES KEY FACTS
MODULE SPECIFICATION UNDERGRADUATE PROGRAMMES KEY FACTS Module name Audit and Assurance Module code AF3100 School Cass Business School Department or equivalent UG Programme UK credits 15 ECTS 7.5 Level
More informationAudit and Assurance Overview
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. 2018, Chartered Professional Accountants of
More informationACCA Certificate in Audit (RQF Level 4) Qualification specification
ACCA Certificate in Audit (RQF Level 4) Qualification specification ABOUT ACCA We re the world s most forward thinking professional accountancy body. We believe that accountancy is vital for economies
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 22000 Lead Auditor www.pecb.com The objective of the Certified ISO 22000 Lead Auditor examination is to ensure that the candidate has
More informationExam Questions IIA-CGAP
Exam Questions IIA-CGAP Certified Government Auditing Professional https://www.2passeasy.com/dumps/iia-cgap/ 1. Help define the role and responsibilities of auditors to internal and external entities.
More informationEXAM PREPARATION GUIDE
EXAM PREPARATION GUIDE PECB Certified ISO 50001 Lead Auditor The objective of the PECB Certified ISO 50001 Lead Auditor examination is to ensure that the candidate has the knowledge and skills to plan
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 9001 Lead Auditor www.pecb.com The objective of the PECB Certified ISO 9001 Lead Auditor examination is to ensure that the candidate possesses
More informationUniversity of Jordan Jordan University Business School (JUBS)
1. Department Name: Accounting 2. Program Name: MA and MBA 3. Program Code 2 4. Course Code and Title: 1602726 Advanced Auditing 5. Course credits: 3 6. Pre-requisites: 7. Course Instructor/ Coordinator
More informationEXAM PREPARATION GUIDE
EXAM PREPARATION GUIDE PECB Certified ISO 39001 Lead Auditor The objective of the PECB Certified ISO 39001 Lead Auditor examination is to ensure that the candidate has the knowledge and skills to plan
More informationEXAM PREPARATION GUIDE
EXAM PREPARATION GUIDE PECB Certified ISO/IEC 17025 Lead Auditor The objective of the PECB Certified ISO/IEC 17025 Lead Auditor examination is to ensure that the candidate possesses the needed expertise
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 37001 Lead Auditor www.pecb.com The objective of the Certified ISO 37001 Lead Auditor examination is to ensure that the candidate possesses
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified OHSAS 18001 Lead Auditor www.pecb.com The objective of the PECB Certified OHSAS 18001 Lead Auditor examination is to ensure that the candidate
More informationIIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product.
IIA EXAM - IIA-CGAP Certified Government Auditing Professional Buy Full Product http://www.examskey.com/iia-cgap.html Examskey IIA IIA-CGAP exam demo product is here for you to test the quality of the
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 14001 Lead Auditor www.pecb.com The objective of the PECB Certified ISO 14001 Lead Auditor examination is to ensure that the candidate
More informationAccountancy (ACCTCY) Accountancy (ACCTCY) 1
Accountancy (ACCTCY) 1 Accountancy (ACCTCY) ACCTCY 2010: Introduction to Accounting Introduction to accounting for non-business majors. Emphasis on introducing students to business operations, as well
More informationStudio Guggino and Newtonpartner S.r.l. a team of professionals at the service of your Company
Studio Guggino and Newtonpartner S.r.l. a team of professionals at the service of your Company To get where the others fail, we have to achieve even higher goals www.sas70.it MISSION Our Mission consists
More informationLahore University of Management Sciences. EE412/CS455: Principles of Digital Audio and Video Spring
EE412/CS455: Principles of Digital Audio and Video Spring 2015-2016 Course Catalog Description The course provides the student with necessary concepts and techniques regarding digital audio and video.
More informationInternational Standard on Auditing (Ireland) 505 External Confirmations
International Standard on Auditing (Ireland) 505 External Confirmations MISSION To contribute to Ireland having a strong regulatory environment in which to do business by supervising and promoting high
More informationISO LEAD AUDITOR TRAINING
FINAL CERTIFICATION AWARDED BY PECB CANADA ISO 22301 LEAD AUDITOR TRAINING & CERTIFICATION (Business Continuity Management) Master the Audit of Business Continuity Management System (BCMS) based on ISO
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO/IEC 27001 Lead Auditor www.pecb.com The objective of the Certified ISO/IEC 27001 Lead Auditor examination is to ensure that the candidate
More informationWithin our recommendations for editorial changes, additions are noted in bold underline and deletions in strike-through.
1633 Broadway New York, NY 10019-6754 Mr. Jim Sylph Executive Director, Professional Standards International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 Dear Mr. Sylph: We
More informationACCOUNTING. Iowa State University
Iowa State University 2016-2017 1 ACCOUNTING For undergraduate curriculum in business, major in The curriculum in accounting is accredited by AACSB International, the Association to Advance Collegiate
More informationLIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC's Guide to Audits of Local Governments. Thirty first Edition (February 2016)
Route To: Partners Managers Staff File LIST OF SUBSTANTIVE CHANGES AND ADDITIONS PPC's Guide to Audits of Local Governments Thirty first Edition (February 2016) Highlights of This Edition The following
More informationProf.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department
Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department 1. Key stakeholders in A&A Education 2. Current Third Level Qualification: University of Tirana (as an example)
More informationLahore University of Management Sciences. CS 452 Computer Graphics
CS 452 Computer Graphics Fall 206-7 Instructor Room No. Office Hours Email Murtaza Taj 9-GA TBA murtaza.taj@lums.edu.pk Telephone 330 Secretary/TA TA Office Hours Course URL (if any) TBA TBA LMS Course
More informationACCOUNTING (ACCT) Kent State University Catalog
Kent State University Catalog 2018-2019 1 ACCOUNTING (ACCT) ACCT 23020 INTRODUCTION TO FINANCIAL ACCOUNTING 3 Credit (Equivalent to ACTT 11000) Introduction to the basic concepts and standards underlying
More informationINTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS CONTENTS
INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of
More informationOpportunities to Integrate Technology Into the Classroom. Presented by:
Opportunities to Integrate Technology Into the Classroom Presented by: Mark Salamasick, CIA, CISA, CRMA, CSP Executive Director of Audit University of Texas System Discussion Topics Internal Audit Textbook
More informationCity University of Hong Kong. Course Syllabus. offered by Department of Computer Science with effect from Semester B 2016/17
City University of Hong Kong offered by Department of Computer Science with effect from Semester B 2016/17 Part I Course Overview Course Title: Information Security for ecommerce Course Code: CS5285 Course
More informationProbe MMX Compilation
Probe MMX Compilation 2011.00 What s New Overview Probe MMX Compilations Probe MMX uses the latest CaseWare and Template Technology, creating a way to conduct Compilation engagements using the latest International
More informationUniversity of Asia Pacific (UAP) Department of Computer Science and Engineering (CSE)
University of Asia Pacific (UAP) Department of Computer Science and Engineering (CSE) Course Outline Program: Course Title: Computer Science and Engineering (CSE) Object Oriented Programming I: Java Course
More information"Charting the Course... Certified Information Systems Auditor (CISA) Course Summary
Course Summary Description In this course, you will perform evaluations of organizational policies, procedures, and processes to ensure that an organization's information systems align with overall business
More informationCPA Exam and Licensure Information and FAQs
CPA Exam and Licensure Information and FAQs 1 CPA Exam and Licensure Information and FAQs July 2016 Dr. Gary Colbert, Director of Accounting Programs, University of Colorado Denver 1 Education and experience
More informationCOURSE BROCHURE. COBIT5 FOUNDATION Training & Certification
COURSE BROCHURE COBIT5 FOUNDATION Training & Certification What is COBIT5? COBIT 5 (Control Objectives for Information and Related Technology) is an international open standard that defines requirements
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified Management System Auditor www.pecb.com The objective of the PECB Certified Management System Auditor examination is to ensure that the candidates
More informationISO Lead Auditor Program Environmental Management System Training Program
FINAL CERTIFICATION AWARDED BY PECB CANADA ISO 14001 Lead Auditor Program Environmental Management System Training Program Master the Audit of Environmental Management Systems (EMS) based on ISO/14001
More informationAudit Considerations Relating to an Entity Using a Service Organization
An Entity Using a Service Organization 355 AU-C Section 402 Audit Considerations Relating to an Entity Using a Service Organization Source: SAS No. 122; SAS No. 128; SAS No. 130. Effective for audits of
More informationLearning with the IIA Refreshing the profession: The New Internal Auditor. Jan Olivier 6 February 2019
Learning with the IIA Refreshing the profession: The New Internal Auditor Jan Olivier 6 February 2019 Contents title Qualifications framework CIA syllabus update Learning support Qualifications framework
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 31000 Risk Manager www.pecb.com The objective of the PECB Certified ISO 31000 Risk Manager examination is to ensure that the candidate
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO 22000 Lead Implementer www.pecb.com The objective of the Certified ISO 22000 Lead Implementer examination is to ensure that the candidate
More informationCompulsory course in Computer Science
Compulsory course in Computer Science University of Macau Faculty of Science and Technology Department of Computer and Information Science SFTW241 Programming Languages Architecture I Syllabus 2 nd Semester
More informationAPPENDIX B STATEMENT ON STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION (CPE) PROGRAMS
APPENDIX B STATEMENT ON STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION (CPE) PROGRAMS Appendix B-1 STATEMENT ON STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION (CPE) PROGRAMS The following standards are
More informationInternational Standard on Auditing (UK) 505
Standard Audit and Assurance Financial Reporting Council July 2017 International Standard on Auditing (UK) 505 External Confi rmations The FRC s mission is to promote transparency and integrity in business.
More information1. Query and manipulate data with Entity Framework.
COLLEGE OF INFORMATION TECHNOLOGY DEPARTMENT OF MULTIMEDIA SCIENCE COURSE SYLLABUS/SPECIFICATION CODE & TITLE: ITMS 434 Developing Windows Azure and Web Services (MCSD 20486) WEIGHT: 2-2-3 PREREQUISITE:
More informationISO Lead Auditor Program Risk Management System (RMS) Training Program
FINAL CERTIFICATION AWARDED BY PECB CANADA ISO 31000 Lead Auditor Program Risk Management System (RMS) Training Program ISO 31000 Lead Auditor Risk Manager training enables you to gain comprehensive and
More informationBatch Programme Structure
2019-20 Batch Programme Structure Executive PGDM is 15 months full-time Management Programme (generally known as Fast Track MBA), which is ideal for junior and middle level executives who need a management
More informationB. Subject-specific skills B1. Problem solving skills: Supply the student with the ability to solve different problems related to the topics
Zarqa University Faculty: Information Technology Department: Computer Science Course title: Programming LAB 1 (1501111) Instructor: Lecture s time: Semester: Office Hours: Course description: This introductory
More informationAction Plan Developed by The Iranian Institute of Certified Accountants (IICA) BACKGROUND NOTE ON ACTION PLANS
BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaire.
More informationBUSINESS TECHNOLOGY. Administrative Assistant Degree. Administrative Assistant Certificate
Area: Computer Science & Information Technology Dean: Barbara Blanchard Phone: (916) 484-8361 Counseling: (916) 484-8572 Administrative Assistant Degree The administrative assistant associate degree program
More informationLearning Objectives. External confirmations procedures as per SA330 and SA 500 requirements
CA. Sudhir Sharma 1 Learning Objectives 1 2 3 4 External confirmations procedures as per SA330 and SA 500 requirements Management s refusal to allow auditor to send confirmation requests Results of the
More informationCASPER COLLEGE COURSE SYLLABUS MSFT 1600 Managing Microsoft Exchange Server 2003 Semester/Year: Fall 2007
CASPER COLLEGE COURSE SYLLABUS MSFT 1600 Managing Microsoft Exchange Server 2003 Semester/Year: Fall 2007 Lecture Hours: 2 Lab Hours: 2 Credit Hours: 3 Class Time: Saturday 8:30 AM - 12:00 PM Room: BU
More informationMASTER OF SCIENCE IN ACCOUNTANCY
MASTER OF SCIENCE IN ACCOUNTANCY FACULTY Department Chair: Gerald D. Healy, M.B.A. Administrative Assistant: Carmen Diaz Department Office: Wilson 414 Department Telephone: (413) 572-5590 Graduate Advisor:
More informationCourse information for
Course information for Bachelor of Applied Commerce Majoring in Financial Planning - HE20531 Majoring in Accounting - HE20532 Diploma of Applied Commerce - HE20515 Course Design Bachelor of Applied Commerce
More informationBachelor of Business. HE Bachelor of Business HE Associate Degree of Business HE Diploma of Business. Course information for
Course information for Bachelor of Business Associate Degree of Business Diploma of Business Course Number HE20514 - Bachelor of Business HE20513 - Associate Degree of Business HE20512 - Diploma of Business
More informationHong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance
Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance Examinable Auditing Standards December 2017 Session and June 2018 session This document contains the
More informationEXTERNAL CONFIRMATIONS SRI LANKA AUDITING STANDARD 505 EXTERNAL CONFIRMATIONS
SRI LANKA STANDARD 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 01 January 2014) CONTENTS Paragraph Introduction Scope of this SLAuS... 1 External
More informationSAS 70 SOC 1 SOC 2 SOC 3. Type 1 Type 2
SAAABA Changes in Reports on Service Organization Controls April 18, 2012 Changes in Reports on Service Organization Controls (formerly SAS 70) April 18, 2012 Duane M. Reyhl, CPA Andrews Hooper Pavlik
More informationService Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017
Service Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017 Presenter Colin Wallace, CPA/CFF, CFE, CIA, CISA Partner Colin has provided management consulting and internal
More informationEXAM PREPARATION GUIDE
EXAM PREPARATION GUIDE PECB Certified ISO/IEC 38500 Lead IT Corporate Governance Manager The objective of the PECB Certified ISO/IEC 38500 Lead IT Corporate Governance Manager examination is to ensure
More informationEXAM PREPARATION GUIDE
When Recognition Matters EXAM PREPARATION GUIDE PECB Certified ISO/IEC 27002 Manager www.pecb.com The objective of the PECB Certified ISO/IEC 27002 Manager examination is to ensure that the candidate has
More informationROJECT ANAGEMENT PROGRAM AND COURSE GUIDE
ROJECT ANAGEMENT PROGRAM AND COURSE GUIDE PROJECT MANAGEMENT CERTIFICATE PROGRAM Further your career and gain an understanding of what it takes to lead a project to successful completion functional skills,
More informationCONTINUOUS PROFESSIONAL DEVELOPMENT (CPD) POLICY
CONTINUOUS PROFESSIONAL DEVELOPMENT (CPD) POLICY SUMMARY: This defined as a framework that encourages continuous updating of professional knowledge, personal skills and competencies. DATE OF APPROVAL FOR
More informationUniversity of Asia Pacific (UAP) Department of Computer Science and Engineering (CSE)
University of Asia Pacific (UAP) Department of Computer Science and Engineering (CSE) Course Outline Program: Course Title: Computer Science and Engineering (CSE) Microprocessors Course Code: CSE 333 Semester:
More informationMaking trust evident Reporting on controls at Service Organizations
www.pwc.com Making trust evident Reporting on controls at Service Organizations 1 Does this picture look familiar to you? User Entity A User Entity B User Entity C Introduction and background Many entities
More informationPECB Certified ISO Lead Auditor. Master the Audit of Occupational Health and Safety Management System (OHSMS) based on ISO 45001
Certified Lead Auditor Master the Audit of Occupational Health and Safety Management System (OHSMS) based on Why should you attend? is the first global Occupational Health and Safety Management System
More informationWe would like to announce to you a number of upcoming changes to the Certified Internal Auditor Exam:
Dear Institute Leaders, We would like to announce to you a number of upcoming changes to the Certified Internal Auditor Exam: 1. As the result of findings from a Job Analysis Study (JAS) for the Certified
More informationIS Spring 2018 Database Design, Management and Applications
IS 331-004 Spring 2018 Database Design, Management and Applications Class Time: Monday/Wednesday 1:00 PM -2:25 PM Location: PC MALL 37 Instructor Information: Name: Dr. Art Hendela Office: 5108 GITC Phone
More informationStandard Course Outline IS 656 Information Systems Security and Assurance
Standard Course Outline IS 656 Information Systems Security and Assurance I. General Information s Course number: IS 656 s Title: Information Systems Security and Assurance s Units: 3 s Prerequisites:
More informationMIS 5201 IT Audit Process Syllabus. Spring :30 pm 8:30 pm, Every Monday starting 1/22/2017 (Ref. to Schedule Section below for details)
MIS 5201 IT Audit Process Syllabus Spring 2018 About the Instructor: Liang Yao (Liang.Yao@temple.edu) http://community.mis.temple.edu/lyao Phone: 856-905-4158 Office hours: Online or by appointment Class
More informationShort courses presented by the NWU Programme in Forensic Accountancy
Short courses presented by the NWU Programme in Forensic Accountancy Certificate in: Commercial Forensic Accounting Commercial Forensic Law Commercial Forensic Investigation Commercial Forensic Information
More informationCOSO 2013: Implementing the Framework
COSO 2013: Implementing the Framework The COSO Internal Control Integrated Framework is the original framework that has gained broad acceptance and is widely used around the world. In the 20 years since
More informationCOURSE OUTLINE. Last Amendment Edition Procedure No. Lecturer /blog Room No. Phone No. / Name.
FACULTY OF COMPUTING Page 1 of 6 COURSE 0 PRE-REQUISITE none EQUIVALENCE CONTACT HOURS 4 Lecturer e-mail/blog Room No. Phone No. 1. Dr. Siti Hajar Othman hajar@utm.my / www.comp.utm.my/hajar 347-04, N8
More informationISSMP is in compliance with the stringent requirements of ANSI/ISO/IEC Standard
Certification Exam Outline Effective Date: April 2013 About CISSP-ISSMP The Information Systems Security Management Professional (ISSMP) is a CISSP who specializes in establishing, presenting, and governing
More informationSULTAN QABOOS UNIVERSITY COURSE OUTLINE PROGRAM: B.Sc. in Computer Science. Laboratory (Practical) Field or Work Placement
SULTAN QABOOS UNIVERSITY COURSE OUTLINE PROGRAM: B.Sc. in Computer Science 1. Course Code COMP4201 2. Course Title INTRODUCTION TO DATABASE SYSTEMS 3. Credits 3 4. Pre-requisite Course(s) COMP3203 - Introduction
More informationContinuingProfessionalEducation(CPE)Guide
ContinuingProfessionalEducation(CPE)Guide CPCM CFCM CCCM Program Year 2017 2018 Table of Contents Page 2 INTRODUCTION....3 THREE CATEGORIES OF CPE.....3 EXPIRATION OF CPE..3 CPE PROGRAMS AND TOPIC/SUBJECT
More informationMORGAN STATE UNIVERSITY DEPARTMENT OF ELECTRICAL AND COMPUTER ENGINEERING COURSE SYLLABUS FALL, 2015
MORGAN STATE UNIVERSITY DEPARTMENT OF ELECTRICAL AND COMPUTER ENGINEERING COURSE SYLLABUS FALL, 2015 CATALOG DESCRIPTION ONLINE EEGR.483 INTRODUCTION TO SECURITY MANAGEMENT CREDITS: 3 THIS COURSE IS A
More informationCollege of San Mateo Course Outline
College of San Mateo Course Outline New Course Update/No change Course Revision (Minor) Course Revision (Major) Date: 1/26/12 Department: CIS Number: 420 Course Title: Project Management Professional Certificate
More informationOnly the original curriculum in Danish language has legal validity in matters of discrepancy
CURRICULUM Only the original curriculum in Danish language has legal validity in matters of discrepancy CURRICULUM OF 1 SEPTEMBER 2007 FOR THE BACHELOR OF ARTS IN INTERNATIONAL BUSINESS COMMUNICATION (BA
More informationAcademic Course Description
BEC003 Integrated Services Digital Network Academic Course Description BHARATH UNIVERSITY Faculty of Engineering and Technology Department of Electronics and Communication Engineering BEC002INTEGRATED
More informationCity University of Hong Kong. Course Syllabus. offered by Department of Information Systems with effect from Semester A 2017 / 2018
City University of Hong Kong offered by Department of Information Systems with effect from Semester A 2017 / 2018 Part I Course Overview Course Title: Information Systems Infrastructure and Security Management
More informationRegulatory Affairs Certification
Regulatory Affairs Certification RECERTIFICATION GUIDE RAPS.org/RAC RAC Recertification Introduction This guide describes the requirements and processes for maintaining the Regulatory Affairs Certification
More informationAdministrative Directive No. 4: 2011 Continuing Professional Education Requirements for All Certification Programs
Administrative Directive No. 4: 2011 Continuing Professional Education Requirements for All Certification Programs Purpose This document contains the mandatory Continuing Professional Education (CPE) requirements
More informationTools & Techniques I: New Internal Auditor
About This Course Tools & Techniques I: New Internal Auditor Course Description Learn the basics of auditing at the new internal auditor level. This course provides an overview of the life cycle of an
More informationKOMAR UNIVERSITY OF SCIENCE AND TECHNOLOGY (KUST)
Programming Concepts & Algorithms Course Syllabus Course Title Course Code Computer Department Pre-requisites Course Code Course Instructor Programming Concepts & Algorithms + lab CPE 405C Computer Department
More informationIS 331-Fall 2017 Database Design, Management and Applications
Instructor: Todd Will Office: GITC 5100 IS 331-Fall 2017 Database Design, Management and Applications E-Mail: todd.will@njit.edu Office Hours: Course Date/Time: Moodle Tuesdays and Thursdays, 5 to 6PM,
More informationCPA National Accreditation Standards for the ACAF Program and Applied Courses. Effective: May 19, 2017
CPA National Accreditation Standards for the ACAF Program and Applied Courses Effective: May 19, 2017 CPA Canada Advanced Certificate in Accounting and Finance (ACAF) 2017 Chartered Professional Accountants
More informationBachelor of Applied Finance (Financial Planning)
Course information for Bachelor of Applied Finance (Financial Planning) Course Number HE20521 Location St George Ultimo Course Structure The structure below is the typical study pattern for a full time
More informationCourse Syllabus MIS Foundation of Information Systems Spring Semester, Credit Hours
Course Syllabus MIS 2749-503 Foundation of Information Systems Spring Semester, 2016 3.0 Credit Hours Instructor: E-mail: Office Hours: Dr. Mark Doran pmdoran@memphis.edu Office Hours by appointment. Course
More informationLahore University of Management Sciences. CS 452 Computer Graphics
CS 452 Computer Graphics Fall 2015-16 Instructor Murtaza Taj Room No. SSE Block 10-301 Office Hours TBA Email murtaza.taj@lums.edu.pk Telephone 3301 Secretary/TA TBA TA Office Hours TBA Course URL (if
More information