TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
ACT 6654
Advanced Auditing & Assurance Services
Prerequisites
Admission into the Master of Accountancy degree program and completion of all Master of Accountancy
foundation and accounting prerequisites.
Description
A study of advanced auditing theory, standards, practices and problems encountered in the practice of
public accounting.
Objectives
Students successfully completing the requirement of this course should be able to:
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Demonstrate an advanced understanding of auditing theory as it relates to the practice of public
accounting
Demonstrate an advanced understanding of auditing practice and problems as they relate to the
practice of public accounting
Demonstrate an ability to recognize and address complexities associated with relevant auditing
situations to include ethical and legal obligations
Demonstrate a level of understanding of auditing theory and practice similar to the expectations
for the CPA exam
Purpose
To provide students with an understanding of auditing theory and practice as they relate to both
the profession’s certification process and the practice of public accounting.
Texts
Certified Public Accountants Examination AA section review course, Wiley CPA Review
Current edition.
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 Aug 2005
Master Syllabus: ACT 6654
2
Course Topics (Minimum)
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Professional Responsibilities
Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks
Understanding Internal Control and Assessing Control Risk
Responding to Risk Assessment: Evidence Accumulation and Evaluation
Reporting
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Accounting and Review Services
Audit Sampling
Auditing with Technology
Assessments in this course:
SLO 3.1 Students will identify ethical/unethical behavior in dilemmas related to accounting issues.
Measure: Multiple Choice questions related to an ethical dilemmas
SLO 3.2 Students will objectively apply knowledge of ethical behavior in dilemmas related to
accounting issues.
Measure: Case Study
Troy University Faculty Handbook (2013): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space):
1. Course title
8. Classroom
2. Course number +
location
section
9. Office location +
3. Term
e-mail address
4. Instructor
10. Office telephone
5. Prerequisites
11. Course
6. Office hours
description,
7. Class days, times
objectives
12. Text(s)
13. Other materials
14. Grading methods, 16. General supports
criterion weights,
(computer works,
make-up policy,
writing center)
mid-term grade
17. Daily assignments,
reports
holidays, add/drop
15. Procedure, course
& open dates,
requirements
dead day, final
exam
18. ADA statement
23. Cheating policy
19. Electronic device 24. Specialization
statement
requirements
20. Additional
(certification,
services,
licensure, teacher
statements
competencies)
21. Absence policy
22. Incomplete-work
policy