Faculty_Syllabus_Template
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ACC 45 – Auditing
ACC 42
Gregory W. Haselden, CPA
Email: haselden@erskine.edu
Students experiencing difficulty with classroom materials or homework assignments should
contact the instructor immediately. The best method of contact is E-mail (listed above) or
work phone at 864-379-8812.
This course introduces, with some degree of depth and critical analysis, the principles of
auditing. Major objectives of the course would include the individual’s ability (1) to identify
the role of the auditor in today’s economy; (2) to become familiar with professional auditing
standards, professional ethics, and the legal liability of auditors; (3) to understand the various
types of audit risk, the methods used in planning audits, and the purpose of internal control
procedures; and (4) to identity and to be able to draft various auditors’ and accountants’ reports
and to become familiar with other attestation functions and accounting services.
Whittington, O. Ray, and Kurt Pany. Principles of Auditing and Other Assurance Services (16th
edition). New York: McGraw-Hill/Irwin, 2008.
Knapp, Michael C. Contemporary Auditing: Real Issues & Cases (6th edition). Thomson/South
Western, 2006.
2, 1-page written assignments.
TBD each semester
Exam 01 – 25%
Exam 02 – 30%
Exam 03 – 30% (This is the final exam.)
2 written assignments – 10%
Class attendance and participation – 5%
A = 90 – 100
B = 80 - 89
C = 70 - 79
D = 60 - 69
F = 0 - 59
One Chapter per week, approximately 25 pages plus nongraded homework assignments.
No
To facilitate your learning process, assigned readings and homework problems should be
completed before each class. Both attendance and class participation are strongly recommended,
as they are essential to a successful learning process.