San Diego State University Charles W. Lamden School of Accountancy

San Diego State University
Charles W. Lamden School of Accountancy
ACCTG 670: Seminar in Assurance Services
Fall 2013
Instructor: Kristin Mikolajczak
Office: SSE 2427
Office Hours: Mondays from 6-6:50pm or by appointment or email
CLASS TIME AND LOCATION: Mondays from 7-9:40pm, room EBA 408
COURSE GOAL: To help graduate students make audit judgments in a relatively complex setting
that simulates the public accounting environment, with an emphasis on due professional care and
the profession’s role in serving the public interest.
MSA students will graduate with:
 Communication Skills
 Group/Interpersonal Skills
 Ethics
 Research Skills
 Global/International Skills
Acctg. 670 contributes to these goals through its student learning outcomes . . .
COURSE LEARNING OUTCOMES: At the end of this course, you should be able to:
1. Apply the fundamental concepts of audit/assurance services. (General objective)
2. Explain the economic consequences of, and the demand for, audit and assurance services,
especially the effects of the Sarbanes–Oxley Act.
3. Describe the role and value of research studies in auditing.
4. Describe factors that affect audit performance and risk assessment.
5. Discuss and analyze problematic real-world situations so that you can better understand how to
respond when faced with them in the future.
6. Describe and explain key ethical issues and ethical decisions that audit practitioners presently
7. Converse during class using clear, coherent impromptu speaking in describing audit issues.
8. Write well-organized, readable case analyses and reports using appropriate assurance
and accounting terminology (developing your audit voice.)
Required Text: Auditing and Accounting Cases: Investigating Issues of Fraud and
Professional Ethics, 4th Ed., Jay C. Thibodeau and Deborah Freier, McGraw-Hill, 2014.
Students can make use of the text resources at the Online Learning Center (OLC): which has
PowerPoint slides, videos, and cases.
Recommended text: Principles of Auditing and Assurance Services, 18th Ed., Whittington
and Pany, McGraw-Hill, 2012. You can use this text (or something similar as a reference.
Online Learning Center (OLC): (includes PowerPoint
slides, Multiple Choice Quizzes, Cases, ACL cases, and links to various audit websites).
The website is free to students.
Various Websites posted to Blackboard (Bb) such as PCAOB Standards, AICPA
Professional Standards, SOX, etc.
Because this course is a seminar, attendance and participation by all members in class is
expected and required. To accomplish the learning outcomes, the course will include a variety of
Case Write Ups: Out of class, read, ponder, research, and write up responses to each
assigned case. The write ups should be 1-2 page double spaced and should be written in a
professional and concise manner. In addition to answering the case questions, the following
two questions should be addressed in each write up:
1. What is the issue? What accounting and/or auditing standard was violated?
2. What audit procedure(s) could have been done to prevent or detect it?
Based on being an A or B group, you will turn in your case write-ups every other week.
Case Discussions: In a small group, you will lead the class in an informal discussion of the
cases you do not write up. You should be prepared to present a summary of the case and
discuss the case questions. If your group likes, you can use the power point slides that
come with the text book as a presentation aid. Each case will be allocated 20-30 minutes
per class.
Midterm: The midterm will include questions on the auditing topics that are discussed
during the class and may require case analysis.
Group Project: TBD
Final Exam: The final will include questions on the auditing topics that are discussed during
the class and may require case analysis.
Grades will be determined based on your relative performance on the following assignments:
Case Write Ups
Case Discussions
Group Project
Final Exam
Grade ranges will be as follows: 90% and above is the A range (including A- and A); 80% and
above is the B range (including B-, B and B+); 70% and above is the C range (including C-, C and
C+). Scores below 70% do not evidence graduate level work and will be dealt with on a case-bycase basis.
Note: No credit will be given for case assignments turned in later than their assigned due date.
Refer below for the course policy for making up missed case discussions and
As stated previously, participation in class is expected and required. Participation is based on
attendance and thoughtful participation and contribution to the class discussions. I respect the
fact that you are likely managing many responsibilities simultaneously and may have to miss a
class; however, if you are absent your participation/attendance grade will be decreased. You have
an opportunity to make up an absence by performing the following:
If you are absent when a Case Write Up is due, you can turn in the write up before class to
obtain credit for the write up and you can research/prepare an additional case to share with
the class upon your return to make up your participation/attendance.
If you are absent for a Case Discussion, you can research/prepare an additional case to
share with the class upon your return and also turn in a write up on the additional case.
You can use Accounting Journals, the Wall Street Journal (class subscriptions available) or other
business press to identify additional cases for make-up credit. Refer to Bb for links to journals and
the WSJ.
Professional Conduct: Our course will provide us with an opportunity to learn and practice
professional conduct. We will learn how to engage in professional conversations, even if we
disagree. We will learn how to present ourselves in a manner that says we understand due
professional care…in our choice of language, and in our treatment of others. Some key
ingredients will include the values of integrity, honesty, respect, patience and commitment, to name
a few.
ACADEMIC MISCONDUCT (a reminder): Academic misconduct is defined as dishonesty in
academic work. Examples of academic misconduct include plagiarism, and the giving or receiving
of unauthorized aid in assigned work. Penalties for the first offense of academic misconduct range
from an F on the work in question, or an F for the course, to dismissal from SDSU. BE HONEST
And for our work together, cheating in any form will not be accepted or allowed. Any case
assignments, which are copied from or unusually similar to another person, could result in charges
of academic misconduct against all students involved. This class will follow the university
policy in regard to cheating or plagiarism. If you have any doubts as to what constitutes such
behavior, I have reproduced the definitions below. Please see me with any questions, BEFORE
you submit an assignment.
Cheating or plagiarism in connection with an academic program at a campus.1
a) Examples of cheating include unauthorized sharing of answers during an exam, use of
unauthorized notes or study materials during an exam, altering an exam and resubmitting it
for regrading, having another student take an exam for you or submit assignments in your
name, participating in unauthorized collaboration on coursework to be graded, providing
false data for a research paper, or creating/citing false or fictitious references for a term
paper. (Submitting the same paper for multiple classes may also be considered cheating if
not authorized by the instructors involved).
b) Examples of plagiarism include any attempt to take credit for work that is not your own, such
as using direct quotes from an author without using quotation marks or indentation in a
paper, paraphrasing work that is not your own without giving credit to the original source of
the idea, or failing to properly cite all sources in the body of your work.
Plagiarism: The following is taken directly from SDSU’s Code Section 41301: