School of Administrative Studies
Faculty of Liberal Arts and Professional Studies
YORK UNIVERSITY
Summer 2014 Course Outline
AP/ADMS 4551.03 Sections A and B
Auditing: and Other Assurance Services
REQUIRED COURSE TEXT / READINGS:
1. Alvin A. Arens, Randal J. Elder, Mark S. Beasley and Ingrid B. Splettstoesser, (2013),
Auditing: The Art and Science of Assurance Engagements, Canadian Twelfth Edition,
Pearson.
2. CPA Canada Handbook, Chartered Professional Accountants Canada Accounting and
Assurance Handbooks [Part I and Part II] - Available on-line through York Library eresources. Students must have a Passport York account to access the Handbook.
3. CPA Ontario Member's Handbook, Chartered Professional Accountants of Ontario,
most recent edition. This material is also available on the Internet at
http://www.cpaontario.ca/
Any additional required reading materials will be posted on the course web site.
Warning: Photocopying more than 10% of a textbook is illegal, and may involve
penalties. Do not duplicate textbooks or obtain these photocopies. Students are reminded
of York University's policy regarding academic dishonesty as outlined in the York
student calendars.
WEIGHTING OF COURSE:
Course Work
Class Attendance, and Participation
(See below for further information)
Two Individual Hand in Assignments
(See below for further information)
Midterm Exam (covers session 1-6)
Individual ACL assignment Using
ACL ( Computer Assisted Audit
Technique) to perform sampling
Group Assignment
(See below for further information)
Final Exam
Total
Due Date
All classes
Weight
5%
Session 3 - May 22 (Sections A
and B)
Session 5 – June 5 (Sessions A
and B)
Session 7 – June 22
Session 10- July 10 (Sections A
and B)
10%
Session 11- Hand in July 17
(Sections A and B) Oral
Presentations Mar. 24 and Mar.31
(Section O) July 17 and July 24
(Sections A and B)
TBA - held during regular exam
schedule April 6 - April 18)
15% (10%
hand in and
5% Oral
Presentation)
25%
5%
40%
100%
1
Reallocation of Marks if a Midterm Examination is missed for a Valid Reason
If a midterm examination is missed due to a valid reason such as illness or other reason
approved by the Course Director, the midterm mark allocation of 25% will be added to the
final examination percentage.
The documentation required to support this reallocation are as follows:
1. For illness, a completed medical form (physician's statement) provided by the Registrar’s
Office, http://www.yorku.ca/laps/council/students/documents/APS.pdf OR for another
valid reason, the documentation requested by the Course Director, AND
2. A signed statement stating that you are aware that your final examination will be worth
65%. This signed statement is to be attached to the documentation provided in (1) above.
Physician statements need to be from the same day as the midterm or the day immediately
after. Physician statements older than one day after the date of the midterm exam will not
be accepted.
Class Attendance and Participation
This course is designed to encourage active participation. In each session we will be
taking up questions from the text as well as an in class exercise in some sessions(to be
posted to the course website). Participation marks of 3% will be assigned for participation
in the take up of the questions from the text and the in class exercises. Attendance will
be taken each week and worth 2% in total.
Individual Hand In Assignments
Two individual assignments will be worth a total of 10%. The assignments are strongly
recommended to be handed in and help students prepare for the midterm and final exam.
Group Assignment
You will be conducting the planning for the financial statement audit of a public
company. Groups for the assignment will be formed in session 2. Students may select
their own groups, but there will be a maximum of five students per group. Students who
do not select a group will be assigned to one by the instructor to balance group sizes.
Each group will be assigned an organization and you will be provided with a web site
reference (www.sedar.com) to a recent annual report for the assigned organization. You
will be handing in a group assignment-audit plan (The requirements will be posted on the
course website) and will be doing a presentation to the class on the hand in assignment
(expectations to be posted to the course website).
NOTE: The group assignment, and two individual assignments are to be posted to
turnitin.com using Moodle – details will be given at the first session.
2
COURSE DIRECTOR / CONTACT:
Section A (Thursdays: 1- 4 pm): Peter Rumyee E-mail: rumyee@sympatico.ca
Section B (Thursdays: 7 – 10 pm): Saad Ali E-mail: saad2418@gmail.com
CALENDAR DESCRIPTION:
This course examines audit concepts and techniques. Coverage will include audit theory,
the timing, nature and extent of audit testing, audit procedures and the application and
interpretation of statistics in an audit context. Prerequisites: 1) For students in an Honours
program, 78 credits including AP/ADMS 2511 3.00, AP/ADMS 3585 3.00, AP/ADMS
3595 3.00, AP/ECON 1000 3.00, or 2) for other students, these above-listed courses and
an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.
AP/ADMS 4535 3.00 is not required, but strongly recommended. Course credit
exclusions: None. PRIOR TO FALL 2009: Prerequisites: 1) For students in an Honours
program, 78 credits including AK/ADMS 3585 3.00, AK/ECON 1000 3.00, or 2) for
other students, these above-listed courses and an average grade of C+ or better in
AK/ADMS 3585 3.00. Course credit exclusion: AK/ADMS 4551 3.00.
PREREQUISITES/CO-REQUISITES:
Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS
2511 3.00, AP/ADMS 3585 3.00, AP/ADMS 3595 3.00, AP/ECON 1000 3.00, or 2) for
other students, these above-listed courses and an average grade of C+ or better in
AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00. AP/ADMS 4535 3.00 is not required,
but strongly recommended. Course credit exclusions: None. PRIOR TO FALL 2009:
Prerequisites: 1) For students in an Honours program, 78 credits including AK/ADMS
3585 3.00, AK/ECON 1000 3.00, or 2) for other students, these above-listed courses and
an average grade of C+ or better in AK/ADMS 3585 3.00. Course credit exclusion:
AK/ADMS 4551 3.00.
Students are personally responsible to ensure that they have the required prerequisites as
stated in the course outline or in the course calendar. Students who do not have the
prerequisites are at risk of being dropped from the course at any time during the course.
The department will not be responsible for refunds resulting from students being dropped
from a course due to a lack of the appropriate prerequisites.
EXPANDED COURSE DESCRIPTION:
This course provides an introduction to auditing and other assurance services for students
who have not had significant exposure to auditing concepts or significant auditing
experience.
The primary emphasis of the course is on the auditor’s decision-making process and the
nature and amount of audit evidence needed to render an opinion on the fairness of an
organization’s financial statements. Topics include professional standards, rules of
3
conduct, ethical considerations, legal liability, audit and review objectives, the audit risk
model, audit evidence, development and execution of compliance and substantive audit
strategies, sampling methods and audit reports.
ORGANIZATION OF THE COUSE
Session 1
The Demand for Auditing / The Public Accounting
Profession
Thursday May 8,
2014 (Sections A and
Learning Objectives:
B)
 Identify the components of an audit and explain why there
is a demand for audits
 Distinguish between accounting and auditing
 Explore the different types of accountants and what they do
 Apply the concepts of financial statement audit to a
discussion of other types of audits
 Explain the various standards under generally accepted
auditing standards (GAAS)
 Examine the characteristics of quality control for financial
statement audits. Explain how quality control is monitored.
 Compare the audit responsibilities for public accountants
with the internal auditors
REQUIRED READING
Chapter 1 – The Demand For An Auditing And Assurance
Profession
Chapter 2- The Public Accounting Profession
CPA Handbook:
CAS 200 - Overall Objective of the Independent Auditor and
the Conduct of an Audit in Accordance with Canadian Auditing
Standards
CAS 220 - Quality Control for an Audit of Financial
Statements
Course Website:
 Session 1 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 1-13, 2-20
Session 2
Overview of the Audit Process
4
Thursday May 15,
Learning Objectives:
2014 (Sections A and
 Describe the objective of conducting an audit of financial
B)
statements
 Distinguish between management’s and the auditor’s
responsibilities for the financial statements being audited.
 Describe the eight phases of a financial statement audit and
provide an overview of the audit process
 Show how transactions underlying financial statements are
divided into cycles. Describe the relationship between the
cycle approach and the financial statement audit
 Describe management assertions about financial
information. Relate management assertions to transactionrelated objectives, balance related objectives, and
presentation and disclosure-related objectives
REQUIRED READING:
Chapter 5 - Audit Responsibilities and Objectives
Chapter 20 -Auditor Reporting, p. 596-599
CPA Handbook:
CAS 500 - Audit Evidence
Course Website
 Session 2 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 5-23, 5-25, 5-26
In-class group exercise: Kingston Company (Course Website)
Form Groups
Sign up for Group Assignment - Auditee company assigned
Session 3
May 22, 2014
(Sections A and B)
Client Risk Profile and Documentation
Learning Objectives:




Explain the importance of an adequate audit planning
process.
Link the audit planning process to the development of a
client risk profile.
Explain the components of understanding the client’s
business and industry and assessing client business risk
Describe the type of evidence
5




Describe the type of evidence that the auditor collects when
developing the client risk profile and assessing client
business risk
Evaluate audit working paper documentation for proper
form and content.
Define analytical procedures and state when they are used
during the audit process
Describe the advantages and disadvantages of the five
major types of analytical procedures as part of the evidence
collection process
REQUIRED READING:
Chapter 6-Client risk profile and documentation
Chapter 8 – Purpose and timing of analytical procedures (p.
232-239) and Appendix 8A
CPA Handbook:
CAS 230 Audit Documentation
CAS 300 - Planning an Audit of Financial Statements
CAS 315 - Identifying and Assessing the Risks of Material
Misstatements through Understanding the Entity and its
Environment
CAS 520 - Analytical Procedures
CAS 550-Related Parties
CAS 620-Using the Work of An Auditor’s Expert
Course Website:
 Session 3 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 6-24, 6-25
In-class group exercise:
Epoch Jeans (parts a and b)
Individual Hand In- Assignment #1 (Course Website)
Materiality and Risk
Session 4
Learning Objectives:
Thursday May 29,

2014 (Sections A and
B)

State the components of the audit risk model and describe
the process used to assess audit risk
Describe the factors the auditor considers when assessing
inherent risks
6


List quantitative and qualitative factors that an auditor
considers when setting materiality, allocating materiality to
segments and setting performance materiality
Discuss the relevance of materiality in an audit concept and
articulate the relationship between materiality and audit risk
REQUIRED READING:
Chapter 7-Materiality And Risk
CPA Handbook:
CAS 200 (see Session 1)
CAS 315 - Identifying and Assessing the Risks of Material
Misstatements through Understanding the Entity and
its Environment (Session 3)
CAS 320 - Materiality in Planning and Performing an Audit
CAS 450- Evaluation of Misstatements Identified During the
Auditing
Course Website:
 Session 4 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 7-17, 7-21, 7-23
In-class group exercise:
Epoch Jeans ( parts c and d)
Session 5
Corporate Governance, Internal Controls, and Control
Risk
Thursday June 5,
2014 (Sections A and Learning Objectives:
B)
 State the three primary objectives of effective internal
control.
 Identify the components of the control environment
 Compare management’s concerns about internal control
with those of the auditor.
 Link internal control to audit objectives and audit
procedures
 Discuss the purpose of a management letter
 Distinguish between a substantive approach and a combined
approach in auditing a specific financial statement assertion
REQUIRED READING:
Chapter 9-Internal Controls and Control Risk:
7
CPA Handbook
CAS 240-The Auditor’s Responsibilities Relating to Fraud in
an
Audit of Financial Statements
CAS 265-Communicating Deficiencies in Internal Control to
Those Charged with governance and management
CAS 330-The Auditor’s Responses to Risks
CAS 500-Audit Evidence
CAS 520- Analytical Procedure( See Session 3)
CAS 505- External Confirmations
Course Website:
 Session 5 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 9-32, 9-33, 9-34
In-class group exercises:
Little City Payroll –Identifying Internal Control Weaknesses
Individual Hand In- Assignment #2 (Course Website)
Session 6
Audit Evidence, Evidence Mix, and Audit Strategy
Thursday June 12,
Learning Objectives:
2014 (Sections A and
B)
 Describe five evidence decisions made during the audit
process
 List and explain the seven general methods of evidence
collection
 Evaluate the quality of evidence
 Distinguish between internal documentation and external
documentation as audit evidence
 Distinguish between a confirmation and external
documentation
 Explain what an audit strategy is and the role of audit
planning in the financial statement audit.
 Describe the purpose of an audit program and the five types
of audit tests.
 Describe the methodology for designing tests for controls
and tests of details in the audit program. Link the
methodology to the selection of audit tests by assertion.
REQUIRED READING
8
Chapter 8 – Audit Evidence
Chapter 10 – Audit Strategy and Audit Program
CPA Handbook:
CAS 315 – Identifying and Assessing the Risks of Material
Misstatement Through Understanding the Entity and
the Environment (See session 4)
CAS 330 - The Auditor’s Responses to Assessed Risks (See
Session 5)
CAS 500 - Audit Evidence
Course Website:
Session 6 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 8-17, 8-18, 10-16,
10-17, 10-18
Note: No class on Thursday June 19 (Sections A and B)
Session 7
Common Midterm Exam (Covers Material from Sessions 1
Sunday June 22
2 pm - 4 pm
(Sections A and B)
Session 8
- 6)
Thursday June 26
(Sections A and B)
Location: TBA
Audit Sampling
Learning Objectives:






Explain why sampling is important in auditing
Distinguish between statistical and non statistical sampling
Contrast the different types of nonstatistical methods used
by auditors
Distinguish between a sampling error and a non-sampling
error
Describe the 14 steps in planning and selecting a sample,
performing the tests, and evaluating the sample
Demonstrate the use of ACL to perform sampling
REQUIRED READING:
Chapter 11 -- Audit Sampling Concepts
Chapter 12 -- Audit of the Sales and Collection Cycle – Tests
of Controls Application of Attribute Sampling (pp. 393-401)
CPA Handbook:
9
CAS 500 Audit Evidence (Session 6)
CAS 530 Audit Sampling
Course Website:
 Session 8 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 11-22, 11-23
Use of ACL including demonstration - Room TBA
Session 9
Thursday July 3
(Sections A and B)
Application of the Audit Process: The Sales/Receivable
Cycle
Learning Objectives:





Identify and describe typical records and transactions in the
sales cycle.
State the relationship between overall audit planning risks
for sales and collection assertions
Identify and describe the processes for designing control
tests and test of details for the sales and collection cycle
Distinguish between a positive and a negative confirmation
Discuss the process for confirming accounts receivable
confirmations and following up non replies
REQUIRED READING:
Read:
Chapter 12 -- - Audit of the Sales and Collection Cycle – Tests
of Controls (p. 360-392)
Chapter 13 – Completing the Tests in the Sales and Collection
Cycle
CPA Handbook:
CAS 240- The Auditor’s Responsibilities Relating to Fraud in
the Audit of Financial Statements (See Session 5)
CAS 505- External Confirmations (See Session 5)
Course Website:
 Session 9 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 13-22, 13-25, 13-26
10
Session 10
Thursday July 10
(Sections A and B)
Application of the Audit Process: The Inventory and
Distribution Cycle And Acquisition and Payment Cycle
Learning Objectives:






Describe the major business functions, documents, and
records in the acquisition and payment cycle.
Distinguish between a vendor’s invoice and a vendor’s
statement.
Develop tests of controls for the acquisition and payment
cycle.
Design substantive tests for accounts payable.
Describe the business functions, documents, and records of
the inventory and distribution cycle
Select audit steps to audit the five different parts of the
inventory and distribution cycle
REQUIRED READING:
Chapter 16 - Audit of the Acquisition and Payment Cycle
Chapter 17- The Inventory and Distribution Cycle
CPA Handbook:
CAS 550- Related Parties ( See Session 3)
CAS 501-Audit Evidence: Specific Considerations for
Selected
Items
Course Website:
 Session 10 Slides
Assignment and Class Work
Discussion/practice question: Textbook 16-24, 17-16, 17-19
Individual Assignment – Utilizing ACL( Computer Assisted
Audit Technique)
Session 11
July 17 (Sections A
and B)
Professional Relationships and Legal Liability
Learning Objectives:



Describe ethics and their relevance
Apply rules of professional conduct to case facts and
identify violations.
Explain the threats to independence and how the threats can
11




be mitigated
Distinguish between independence in fact and
independence in appearance
Compare the auditor’s responsibilities with respect to
errors, fraud, and other irregularities
Distinguish between a business failure and an audit failure
Describe the accountant’s liability to third parties under
common law and the related defenses
REQUIRED READING:
Chapter 3 -- Professional Relationships: The role of ethics and
independence
Chapter 4 –Legal Liability
CPA Handbook
Section 5020 - Association
CAS 220 – Quality Control for an Audit of Financial
Statements
ICAO Handbook - Rules of Professional Conduct (available
from http://www.cpaontario.ca/ Click on Site Map, scroll down
to Resources and click on Member’s Handbook. Download the
pdf file titled “Rules of Professional Conduct.”)
Course Website:
 Session 11 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 3-17, 3-18, 3-23, 413, 4-16, 4-18
Group Assignment Report Due
Group Assignment Oral Presentations
Session 12
July 24 (Sections A
and B)
Contingent Liabilities, Audit Completion and
Modifications to the Auditor’s Standard Report
Learning Objectives:


Describe how the auditor searches for contingent liabilities,
commitments, and contingent assets
State the purpose of obtaining confirmation from the
client’s law firms
12





Distinguish between subsequent events requiring
adjustment and those requiring disclosure
Provide examples of work completed as part of the
evidence-gathering process
Distinguish between a management representation letter
and a management letter
State the requirements for a standard unqualified audit
report
Distinguish between a qualified opinion, an adverse
opinion, and a disclaimer of opinion and explain the
circumstances under which each is appropriate
REQUIRED READING:
Chapter 19 - Completing the Audit
Chapter 22 - Audit Reporting
CPA Handbook
CAS 240-The Auditor’s Responsibilities Relating to Fraud in
an
Audit of Financial Statements
CAS 250- Consideration of Laws and Regulations in an Audit
of Financial Statements
CAS 260 - Communications with Those Charged with
Governance
CAS 450- Evaluation of Misstatements Identified during the
Audit
CAS 501- Audit Evidence: specific considerations for selected
items
CAS 520- Analytical Procedures
CAS 550- Related Parties
CAS 560 - Subsequent Events
CAS 570 - Going Concern
CAS 580 - Written Representations
CAS 620- Using the Work of an Auditor’s Expert
CAS 700 – Forming an Opinion and Reporting on Financial
Statements
CAS 705 - Modifications to the Opinion in the Independent
Auditor’s Report
CAS 706 - Emphasis of Matter Paragraphs and Other Matter
CAS 710 - Comparative Information – Corresponding Figures
And Comparative Financial Statements
CAS 720 - The Auditor’s Responsibility in Relation to Other
Information in Documents Containing Audited
Financial Statements
13
Course Website:
 Session 12 Slides
Assignment and Class Work
Discussion/practice questions: Textbook 19-18, 20-20
Group Assignment Oral Presentations
COURSE LEARNING OBJECTIVES:
The primary emphasis of the course is on the auditor’s decision-making process and the nature
and amount of audit evidence needed to render an opinion on the fairness of an organization’s
financial statements. Specifically, upon completing this course you should be able to:
1.
2.
3.
4.
5.
Identify the components of an audit and explain why there is a demand for audits.
Distinguish auditing from accounting.
Apply the concepts of financial statement audit to a discussion of other types of audits.
Compare the audit responsibilities for public accountants with the internal auditors.
Describe the eight phases of a financial statement audit and provide an overview of the
audit process.
6. Distinguish between management’s and the auditor’s responsibilities for the financial
statements being audited.
7. Describe management assertions about financial information. Relate management
insertions to transaction-related objectives, balance related objectives, and presentation
and disclosure-related objectives
8. State the components of the audit risk model and describe the process used to assess
audit risk.
9. Discuss the relevance of materiality in an audit concept and articulate the relationship
between materiality and audit risk.
10. Compare management’s concerns about internal control with those of the auditor.
11. State how control risk is assessed, documented, and tested.
12. List and explain the seven general methods of evidence collected.
13. Evaluate audit working paper documentation for proper form and content.
14. Describe the various steps in planning and selecting a sample (including using ACL) ,
performing the tests, and evaluating the sample.
15. Describe the methodology for designing tests of controls for sales as well as the
acquisition and payment cycle.
16. Discuss the various rules of professional conduct that must be adhered to by a Public
Accounting firm.
17. Explain how the auditor defends themselves against a law suit alleging an improper
audit was performed.
18. Describe different types of audit opinions.
14
RELEVANT UNIVERSITY REGULATIONS
Deferred standing may be granted to students who are unable to write their final
examination at the scheduled time or to submit their outstanding course work on the last
day of classes. In order to apply for deferred standing, students must complete a Deferred
Standing Agreement (DSA) form and submit their request no later than five (5) business
days from the date of the exam. The request must be properly submitted with supporting
documentation directly to the main office of the School of Administrative Studies (282
Atkinson), NOT to the Course Director. These requests will be considered on their merit
and decisions will be made available to the students by the main office in the School's
web site (under the heading of 'Links'), no individualized communication will be sent by
the School to the students (no letter or e-mails). The status of the DSA submitted shall be
checked at: http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf
Students with approved DSA will be able to write their deferred examination during the
School's deferred examination period. No further extensions of deferred exams shall be
granted. The format and covered content of the deferred examination may be different
from that of the originally scheduled examination. The deferred exam may be closed
book, cumulative and comprehensive and may include all subjects/topics of the textbook
whether they have been covered in class or not. Any request for deferred standing on
medical grounds must include an Attending Physician's Statement form; a “Doctor’s
Note” will not be accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf
Attending Physician's Statement form:
http://www.yorku.ca/laps/council/students/documents/APS.pdf
The deferred examinations for the Winter 2014 term shall be held during the last two
weeks of May 2014.
Academic Honesty: The Faculty of Liberal Arts and Professional Studies considers
breaches of the Senate Policy on Academic Honesty to be serious matters. To quote the
Senate Policy on Academic Honesty. The Policy on Academic Honesty is an affirmation
and clarification for members of the University of the general obligation to maintain the
highest standards of academic honesty. As a clear sense of academic honesty and
responsibility is fundamental to good scholarship, the policy recognizes the general
responsibility of all faculty members to foster acceptable standards of academic conduct
and of the student to be mindful of and abide by such standards. Suspected breaches of
academic honesty will be investigated and charges shall be laid if reasonable and
probable grounds exist.
Students should review the York Academic Honesty policy for themselves at:
http://www.yorku.ca/secretariat/policies/document.php?document=69
Students might also wish to review the interactive on-line Tutorial for students on
academic integrity, at: http://www.yorku.ca/tutorial/academic_integrity/
15
Grading Scheme and Feedback Policy: The grading scheme (i.e. kinds and weights of
assignments, essays, exams, etc.) shall be announced, and be available in writing, within
the first two weeks of class, and, under normal circumstances, graded feedback worth at
least 15% of the final grade for Fall, Winter or Summer Term, and 30% for ‘full year’
courses offered in the Fall/Winter Term be received by students in all courses prior to the
final withdrawal date from a course.
Note: Under unusual and/or unforeseeable circumstances which disrupt the academic
norm, instructors are expected to provide grading schemes and academic feedback in the
spirit of these regulations, as soon as possible. For more information on the Grading
Scheme and Feedback Policy, please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=86
In-Class Tests and Exams - the 20% Rule: For all Undergraduate courses, except those
which regularly meet on Friday evening or on a weekend, tests or exams worth more than
20% will not be held in the two weeks prior to the beginning of the official examination
period. For further information on the 20% Rule, please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=141
For further information on examination scheduling and other important dates, please refer
to:
http://www.registrar.yorku.ca/enrol/dates/index.htm
Reappraisals: Students may, with sufficient academic grounds, request that a final
grade in a course be reappraised (which may mean the review of specific pieces of
tangible work). Non-academic grounds are not relevant for grade reappraisals; in such
cases, students are advised to petition to their home Faculty. Students are normally
expected to first contact the course director to discuss the grade received and to request
that their tangible work be reviewed. Tangible work may include written, graphic,
digitized, modeled, video recording or audio recording formats, but not oral work.
Students need to be aware that a request for a grade reappraisal may result in the original
grade being raised, lowered or confirmed. For reappraisal procedures and information,
please visit the Office of the Registrar site at:
http://www.registrar.yorku.ca/grades/reappraisal/index.htm
Accommodation Procedures: LA&PS students who have experienced a misfortune or
who are too ill to attend the final examination in an ADMS course should not attempt to
do so; they must pursue deferred standing. Other students should contact their home
Faculty for information. For further information, please visit:
http://www.registrar.yorku.ca/exams/deferred/index.htm
Religious Accommodation: York University is committed to respecting the religious
beliefs and practices of all members of the community, and making accommodations for
observances of special significance to adherents. For more information on religious
accommodation, please visit:
16
https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm.woa/wa/regobs
Academic Accommodation for Students with Disabilities
The nature and extent of accommodations shall be consistent with and supportive of the
integrity of the curriculum and of the academic standards of programs or courses.
Provided that students have given sufficient notice about their accommodation needs,
instructors shall take reasonable steps to accommodate these needs in a manner consistent
with the guidelines established hereunder. For more information please visit the
Disabilities Services website at http://www.yorku.ca/cds/
York’s disabilities offices and the Registrar’s Office work in partnership to support
alternate exam and test accommodation services for students with disabilities at the Keele
campus. For more information on alternate exams and tests please visit
http://www.yorku.ca/altexams/
Please alert the Course Director as soon as possible should you require special
accommodations.
17