...| |UNIVERSITI TUNKU ABDUL RAHMAN (UTAR) | | |FACULTY OF BUSINESS AND FINANCE (FBF) | | |Bachelor of Commerce (Hons) Accounting | Unit Plan | | | | | |Unit Code & |UBAF 2023 AUDITING | | |Unit Title: | | | | | | | |Course of Study: |Bachelor of Commerce (Hons) Accounting | | | | | | |Year...
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...The University of Illinois at Chicago College of Business Administration Department of Accounting...
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... | |Lectures |Dr. Kevin Dow | | |TH 4:00-5:30, TB 329 | |Additional Staff |Cass Lai, AB247 | |E-mail addresses |kevin.dow@nottingham.edu.cn | | |cass.lai@nottingham.edu.cn | |Office Hours |Dr. Kevin Dow: Th, 2:00 pm - 4:00 pm, every Thursday until Exams (except December 11 and 25) | | |Cass Lai: Th, 2:00 pm - 4:00 pm | KEY POINTS • This is a Level 3, 10 credit module; • Assessment basis: a one and a half hour Examination (100%); • Keywords: Audit; Governance; Corporate Scandals; Audit Theory and Practice; Accountability; • Pre-requisite module: P12307 Financial Reporting. MODULE AIMS To use a mix of textual and case-based material to examine the role of the audit as a means of ensuring accountability in organisations and society, and hence develop knowledge of the purpose, structure and limitations of the audit process. To critically evaluate...
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...Se OpenTuition.com Free resources for accountancy students ACCA Paper P1 pt em 20 be 15 r/D ex ec am em s be Governance, Risk & Ethics Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! Visit opentuition.com for the latest updates watch the free lectures that accompany these notes; attempt free tests online; get free tutor support, and much more. OpenTuition Lecture Notes can be downloaded FREE from http://opentuition.com Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites. r The best things in life are free IMPORTANT!!! PLEASE READ CAREFULLY To benefit from these notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered In addition question practice is vital!! You must obtain a current edition of a Revision / Exam Kit from one of the ACCA approved content providers they contain a great number of exam standard questions (and answers) to practice on. You should also use the free “Online Multiple Choice Tests” and the “Flashcards” which you can find on on the OpenTuition website. http://opentuition.com/acca/ December 2015 Examinations ACCA P1 1 Content 1. Corporate Governance 2. Approaches to Corporate Governance 11 3. The Board of Directors 19 4. Board committees ...
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...Stoddart 7241 0114 225 5260 Contents 1. | Welcome to global marketing | Page 3 | 2. | Code of conduct | Page 4 | 3. | About your module | Page 5 | 4. | Teaching and learning strategy | Page 6 | 5. | Resources for reading and research | Page 7 | 6. | Assessment | Page 8 | 7. | Lecture and seminar programme | Page 11 | 8. | Module prize | Page 37 | 9. | The SHU Marketing Student Society | Page 38 | 10. | Appendices:Task one assessment criteriaTask two assessment criteria | Page 39Page 41 | Welcome to global marketing Contact details Module leader: Giovanna Battiston g.battiston@shu.ac.uk Stoddart 7241 0114 225 5260 Your seminar tutor: Learning time: On the successful completion of this unit you will receive 20 credit points at level 6. As in all units you are expected to devote 150 hours learning time to this unit, some of which will comprise lectures and seminars. These will be important for introducing and discussing new materials and for you to gauge your level of understanding of the subject. You will need to spend several hours per week in private study getting to grips with the pre-seminar tasks and necessary post-lecture reading and the associated activities. It is expected that the remainder of the time will be spent on assessment related activities such as reading and researching for your coursework assessment. Code of conduct Marketing subject group code of conduct We expect you to: * Make every effort...
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...common sense? I should say so! ๏ “But the pass rate percentage can be down in the low 30s. If the large majority of my contemporaries are employed by accounting / auditing rms, why is the pass rate so low? And what chance do I have - I have absolutely no auditing experience at all?” ‣ around 70% - 75% of your contemporaries are employed by audit rms. Yet there is a pass rate in the low 30s. Does this not tell you that, even if no non-auditors were to pass, the majority of those with auditing experience still fail? there have to be some underlying reasons for this! ‣ • I personally believe that there are a number of contributory factors including, in no particular sequence: • not reading the question carefully enough and therefore failing to address the question requirements knowing too much and therefore misallocating their time failing to write the obvious points - because they are so obvious reluctance on the part of non-natural-English-speaking students to write enough points when I was a student my own audit manager ( big 4 rm ) managed to fail the audit exam! For huge selection of free ACCA notes, lectures and articles please visit http://opentuition.com/ 1 ACCA Exam Technique Articles OpenTuition.com ‣ the solution? • • • • ‣ read the questions carefully and make sure you fully appreciate what the question is asking plan your answers re-read and ask yourself “If I write down in answer form what I have planned, will that answer...
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...Practice Unit Outline – 2015 Unit Coordinator: Dr Chun Jiang (PhD, FCPA) 1|P age Introduction Welcome to Elite Education and ACC305 – Auditing and Professional Practice. This document provides you with information relevant to successful completion of this unit; including schedule of lecture topics, prescribed texts, assessment policies, assessment tasks, examinations, academic and administrative contacts and online learning support facilities. Student Handbook and Administration Office The Elite Student Handbook provides valuable general information for students and a printed copy will be provided to you. In addition, the Institute staff are available to assist you personally during office hours. Office Contact Details: Elite Education Institute 1 James Place, North Sydney, NSW 2060 Tel: 02 9212 2120 Unit Overview This unit introduces the major conceptual and technical aspects of auditing and assurance services. Accordingly, the unit provides critical insights into the auditor's legal and societal role, the underlying conceptual theory of auditing, professional auditing techniques, and contemporary auditing issues. The core theme of this unit is the external audit of corporations, from initial planning to final reporting in the context of a professional environment. Assumed Knowledge Prerequisite: ACC101 – Fundamentals of Accounting I, ACC102 – Fundamentals of Accounting II, and ACC204 – Advanced Financial Accounting Student learning...
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...ASSURANCE II PRE-REQUISITE : AUDITING AND ASSURANCE I _____________________________________________________________________ 1. SYNOPSIS This is a continuation of Audit and Assurance 1. It intends to strengthen and enhance the students’ understanding in auditing. Among the topics that will be discussed are code of ethics, auditors’ liability and in-depth explanations on analytical procedures, computer assisted audit techniques, audit sampling, materiality and audit risk, group audit and current issues facing the auditing profession. This course will justify other activities than financial statement audit that can be performed by a public accountant like performance/operational audit, internal audit and compliance audit. 2. COURSE OBJECTIVES This course intends the student: 1. To comprehend applicable regulations, legal responsibilities and ethical standards and current issues facing the audit profession. 2. To appreciate the concepts of internal control system and the use of computer assisted audit techniques in auditing a computerised environment. 3. To understand and apply audit risk, materiality, and statistical and non statistical audit sampling techniques. 4. To be familiar with related issues in audit completion, group audit, internal audit and related audit services and other services that can be provided by the public accounting firms. 3. LEARNING OUTCOMES Upon completion of the course, students will be able to: ...
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...B2GLOBAL PROGRAMME BTEC LEVEL 5 HND DIPLOMA IN BUSINESS UNIT SYLLABUS |Assignment Due: | |. Assignment 1: Slot 10 | |. Assignment 2: Slot 38 | |The student must pass these Assignments to pass the course | |Unit Title: |Business Strategy | |Unit Code |A/601/0796 | |QCF level |5 | |Credit value |15 credits | |Pre-requisite | | |Instructor | ...
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...Your Mid-Term Exam is scheduled for October 23-26. It will begin at 12:01am on October 23 and will be available until midnight on October 26. Your exam must be complete by midnight on October 26. When you log onto the exam, you will have 2 hours to complete it. NOTE: THE 2-HOUR TIME LIMIT WILL BE STRICTLY ENFORCED. While there will be a 15-minute grace period, you should take no longer than 2 hours to complete the exam. If you should experience technical difficulties during the time you are taking the exam, please contact me. Remember, my philosophy is to be flexible when dealing with technology that is less than 100% reliable. The exam will be open-book, open-note. The first "question" on the exam, is actually an honor statement that I require you read. You will be asked to click a box indicating that you have read and understand the honor statement. You will not be allowed to use the assistance of any human being, whether it be in-person or via technology (in other words, using email, texting, chatting, or other technology-based communication is strictly prohibited.) The exam will be primarily short answer and multiple choice. There will be a few questions where you will be required to type in a short narrative answer. The following outline should be helpful as you prepare for the exam. However, do not assume that the exam material will be restricted to the items mentioned in the outline. Unit 1 Be familiar with the different forms and types of business...
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...October 19, 2011 Accounting 6010 Students, Your Mid-Term Exam is scheduled for October 23-26. It will begin at 12:01am on October 23 and will be available until midnight on October 26. Your exam must be complete by midnight on October 26. When you log onto the exam, you will have 2 hours to complete it. NOTE: THE 2-HOUR TIME LIMIT WILL BE STRICTLY ENFORCED. While there will be a 15-minute grace period, you should take no longer than 2 hours to complete the exam. If you should experience technical difficulties during the time you are taking the exam, please contact me. Remember, my philosophy is to be flexible when dealing with technology that is less than 100% reliable. The exam will be open-book, open-note. The first "question" on the exam, is actually an honor statement that I require you read. You will be asked to click a box indicating that you have read and understand the honor statement. You will not be allowed to use the assistance of any human being, whether it be in-person or via technology (in other words, using email, texting, chatting, or other technology-based communication is strictly prohibited.) The exam will be primarily short answer and multiple choice. There will be a few questions where you will be required to type in a short narrative answer. The following outline should be helpful as you prepare for the exam. However, do not assume that the exam material will be restricted to the items mentioned in the outline. Unit 1 Be familiar with...
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...Chapter 1 Professional Ethics & Conduct * Non-auditor services. Pg 654 * Whether auditor can prepare financial statement for the bank? 1. Listed (Cannot) 2. Not Listed (Can) Section 201 of SOX -Provided of some safeguards -Not involved in decision making * Gift & Hospitality pg 644 * Amount is insignificant X Amount is significant * Fees & Pricing pg 651 * Effect the quality of the job * Low pricing “ low bolling” * If you’re the auditor of B, you notice there is a mistake, you told them to change but they refuse. You resign. They appoint another auditor. Can you review the successor? * Can review if you ask permission from client * If without the consent from the client, you can’t review ( breach of confidentiality) * You’re auditor for A. B is the supplier for A. In the same time, B prepare financial statement, found that A haven’t pay the money, B ask you to investigate why A haven’t pay? Can you as the auditor for A reveal the information? * You can’t reveal * Issue of confidentiality; issue of interest pg 643 * You can’t help B because you’re the auditor for A. * Concept True & Fair pg 21 * Is there a meaning of True & Fair? * Yes. It is a legal term as mentioned in Companies Act 1965. There is no proper definition on true and fair. * It is not correct or error ( guarantee or giving absolute assurance) * It is only give reasonable assurance...
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...ACC30010 Auditing Unit Revision 1 S1, 2015 Exam Preparation: In presenting for the final exam it is expected you have: Read the set chapters in the textbook Read the lecture slides Done all of the set tutorial work Minimise what you are memorising – far better to understand: There will be some things you will need to commit to memory. There needs to be structure to your exam preparation: Topic summaries – not past exams! Read 2 as many auditing questions as you can. S1, 2015 Exam Information: Minimum Requirements to pass this Unit of Study: You must obtain a mark of at least 45% on the final examination to be eligible for a pass in this unit. This is non-negotiable!!!! 3 S1, 2015 Exam Information: Exam comprises 2 Parts: Part A is MCQ = 50 marks Part B are Short Answer Questions = 50 marks Total 100 marks All topics are examinable except: Introduction to Auditing (lecture 1) Ethics, Independence and Corporate Governance (lecture 4a) Sampling (lecture 10) NOTE: This information does not apply to any subsequent exams, such as the ‘special’ exams (SPX) or the ‘Last to Complete’ exams (LTC) 4 Statistical Overview of Unit - Averages: Mid-Semester Test: 8.9 / 15 Presentations: 7.7 / 10 (77%) Essay: 8.9 / 15 (SFS now accessible through your My.Swinburne account) 5 (59%) (59%) Nature and Objectives of Auditing 6 Elements of an...
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...Lecture 1 Chapter 1- Demand for audit and assurance services. Assurance services * Independent professional services that improve the quality of information for decision makers. 1. Attestation services * A type of assurance services in which the public accounting firm issues a written communication that express a conclusion about the liability of a written assertion of another party. * Three categories of Attestation services: a. Audit historical financial statements A form of attestation services in which the auditor issues a written report expressing an opinion about whether the financial statement are in material conformity which accounting standard. b. Review of financial statement: A type of attestation service performed by public accountants. Many entities want to provide assurance on their financial statement, without incurring the cost of an audit. c. Other attestation services Such as a natural extension of audit of historical financial statement, as users seek independent assurance about other types of information. For example: banks often require debtors to engage public accountants to provide assurance about the debtor’s compliance with certain financial covenant provision stated in the loan agreement. 2. Other assurance services, They are similar to attestation services in that public accountant must be independent and must provide assurance about information used by decision maker, but differ in that the public...
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...| UCSI UNIVERSITYFACULTY OF BUSINESS AND INFORMATION SCIENCE (FoBIS) | Teaching Plan 1. | Unit Code &Unit Title: | BB219 Management Ethics | 2. | Course of Study: | Bachelor of Business (Hons) Business Administration | 3. | Year of Study: | Year 2, Semester 2 | 4. | Year and Semester: | Semester May, 2015 | 5. | Credit Hour & Contact Hours: | 3 credit hours Lecture: 21 Hours Tutorial: 21 Hours Practical: | 6. | Lecturer: | Associate Professor Dr Intan Osman Email: Intan@ucsiuniversity.edu.my | 7. | Tutor: | Associate Professor Dr Intan Osman | 8. | Mode of Delivery: | LectureTutorial | 9. | Objectives: | * To provide students with a valuable source of reference on issues surrounding corporate misconducts and ethical principles and theories * To provide an understanding of how ethical theories can be applied in everyday individual and corporate undertaking. * To develop students’ appreciation of how an ethical manager may influence or drive a company towards being a responsible corporate entity. | 10. | Learning Outcomes: | Knowledge * To gain the background information on ethical principles and theories * To link the day-to- day events and issues faced by corporate to ethical dilemmas * To develop a strong appreciation of a range of significant issues, and case studies which demonstrate ethical dilemmas faced by large and small corporations * To select and apply theories...
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