627 Syllabus Autumn 2003
AMIS 627: Auditing Principles and Procedures
Summer Quarter 2009
COURSE SYLLABUS
Patrick Turner
Fisher College of Business
The Ohio State University
SECTIONS
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Course Objectives
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How to Succeed
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Homework
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Quizzes
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Examinations
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Grades
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Consultation
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Course Materials
Course Objectives
1. To provide a basic understanding of auditing practice and theory.
2. To enable you to develop and improve your communications skills, both written and
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627 Syllabus Autumn 2003
oral, in an auditing context.
3. To learn the key concepts and methods that are used in the execution of a financial
statement audit.
4. To provide a foundation for passing the auditing section of the CPA exam.
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How To Succeed
Careful, timely reading and study are essential to your success in this course. All
readings from Messier and any supplementary materials should be completed before
class on the dates assigned. Practice problems are assigned for every regularly
scheduled class session. Solutions to all assignments and the multiple choice questions
at the end of each chapter are available on my website. You are only kidding yourself if
you simply copy the solution without attempting the problem. "Getting behind" is
usually fatal in any class and auditing is certainly no exception to this general rule.
I expect you to ATTEND class and PARTICIPATE in class discussions. Quizzes and tests
will cover materials from the text as well as other topics discussed in class.
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Homework
There are no formal written homework assignments for this course. However, practice is
essential to mastering this subject matter. Thus, I have indicated recommended practice
assignments for each chapter. I would also highly recommend that you complete the
multiple choice questions at the end of each chapter. As mentioned previously, you
should attempt to complete these problems before each class period. This will enable
you to focus your attention on key elements of the lecture. While these assignments will
not be collected, there is an extremely low probability of success in this course if you do
not attempt the assigned problems.
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627 Syllabus Autumn 2003
Quizzes
There are six, thirty point quizzes scheduled throughout this course (see the assignment
schedule). If you miss a quiz , you will receive zero points for that score. Make-up
quizzes will not be given. I will drop your lowest quiz score in the determination of your
final course grade.
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Examinations
Midterm examinations are scheduled on Monday, July 6, 2009 and Wednesday, July 22,
2009 and will be given during class time. The final exam will be given on Friday August
7, 2009 during the regular class time.
If you miss an examination for a valid reason recognized by the University (e.g.,
sickness, death in immediate family) and provide sufficient documentation to support
your situation, you will receive an excused absence. Those students receiving an
excused absence will be given a make-up exam. If you receive an excused absence from
the final examination, you will receive an incomplete grade until you complete a make-up
exam. If you miss any examination without receiving an excused absence, your score for
that examination will be zero.
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GRADES
Your final grade in this course will be determined by the total points you earn
from quizzes and exams. The maximum points you can earn from each are:
COURSE ELEMENT
Total Points Possible
Mid-Term Exam I
270 points
Mid-Term Exam II
280 points
Final Exam
300 points
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627 Syllabus Autumn 2003
Quizzes (Best 5 of 6)
150 points
Total
1,000 points
Please be aware that I do not give extra credit assignments.
CONSULTATION
You are encouraged to consult with me about course matters. I will hold
scheduled office hours on Tuesdays 3:30 - 5:30 and Wednesdays 1:30 - 3:30
in Fisher 440. You are welcome to make an appointment to see me at other
times, or to contact me through e-mail at: turner_569@cob.osu.edu.
Other Assistance
Any student who feels s/he may need an accommodation
based on the impact of a disability should contact me
privately to discuss your specific needs. Please contact
the Office for Disability Services at 614-292-3307 in room
150 Pomerene Hall to coordinate reasonable
accommodations for students with documented
disabilities.
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COURSE MATERIALS
There is one (1) required textbook for this course:
Messier, William F., Jr., Auditing & Assurance Services: A Systematic Approach, Sixth
Edition, Irwin/McGraw-Hill
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627 Syllabus Autumn 2003
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