TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
ACT 6698
Advanced Auditing
Prerequisites
The prerequisite for ACT6698 is graduate student standing. [Note: To achieve graduate student standing, students must complete all required business program and prerequisites as shown in the current catalog.
To achieve graduate student standing in the accounting option, students must complete all required accounting prerequisites.]
Description
A study of advanced auditing theory, practices and problems encountered in the practice of public accounting.
Objectives
Students successfully completing the requirement of this course should:

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

Purpose
Demonstrate a level of understanding of auditing theory and practice similar to the expectations for a professional certification-based position
To provide insights into advanced auditing issues that will be encountered in practice and enhance the students' preparation for success in a professional certification-based position.
Texts
A case studies in auditing text(s), any publisher/author, or instructor developed materials [Suggested texts are these]:

Trussel & Frazer, The Lakeside Company, Case Studies in Auditing (current edition)

Loebbecke, The auditor: An Instructional Novella (current edition)
Supplement
Certified Public Accountants Examination AA section review course, any publisher/author.
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

Course Topics (Minimum)

Standards & Related Topics (includes quality control standards)

Planning (includes audit risk)

Internal Control

Evidence & Procedures

Audit Programs

Audit Sampling


Auditing IT Systems
Reports on Audited Financial Statements

Other Auditing Standards

Other Types of Reports

Other Professional Services
Troy State University Faculty Handbook (2001): Section 3.8.2.8 [extract]—22 essential elements of the syllabus (somewhat modified for space): a. Course title b. Course number c. Term d. Instructor e. Prerequisites f. Office hours g. Class days, times h. Classroom location j. Office telephone k. Course description, objectives l. Text(s) m. Other materials n. Grading methods, criterion weights, make-up policy, mid-term grade reports o. Procedure, course requirements p. General supports
(computer works, writing center) q. Daily assignments, holidays, add/drop
& open dates, dead day, final exam r. Additional services
(Americans with
Disabilities Act, other statements) s. Absence policy t. Incomplete-work policy u. Cheating policy v. Specialization requirements
(certification, licensure, teacher competencies)