Course Syllabus

Contact Information

This table includes information about how to contact your instructor and other important details about your class

Image of 'anonymous' person

Office Hours: 

Phone: 

Email: 

Live Session: Wednesdays 7:00-10:00 pm

Zoom link: 

Meeting ID: 

Password: 

Jane Doe

Instructor

Price College of Business

Course Details

For a list of course activities, scroll to the bottom of this page.

Course Prerequisites 

There are no course prerequisites.

Course Materials

Textbook

Auditing & Assurance Services: A Systematic Approach (11th edition) by Messier, Glover, and Prawitt, McGraw-Hill-Irwin (US version required). Older editions will not be acceptable.

Systems Understanding Aid (9th edition) by Arens and Ward, Armond Dalton.

Scanning App

In this course, you will need to submit handwritten forms electronically. To do this, you'll need access to a scanner or download a free scanning app.

For more information about Course Materials, please read the Course Materials section in Module 0.

Grades

Breakdown

Course activities and grades listed for each activity
Activity Description Points
Live Session Participation 8 weeks @ 10 points each 80
Graded Reading 8 weeks @ 5 points each 40
Quizzes 8 quizzes @ 5 points each 40
Projects 3 projects @ 40 points each 120
Midterms 2 tests @ 100 points each 200
Final Exam 1 exam @ 120 points each 120
Total  600

Scale

Grades are assigned based on the total points earned during the course. Traditional cutoffs (i.e., 90%, 80%, 70%, and 60%) will be used. 

Grade Scale
Percentage Letter Grade
90–100% A
80–89% B
70–79% C
60–69% D
Below 60% F

Course Components

Graded Readings

The assigned readings provide a deeper dive into each topic.

LearnSmart is an adaptive learning software, which contains the same content as the print book. You will be asked a series of questions over topics in the chapter. Based on your confidence in your answer and your ability to answer the questions correctly, you will be guided through the assignment until a sufficient level of mastery is achieved. These assignments are due before the Live Session.

Quizzes

Since Live Sessions are more effective when students read the related material prior to class, eight online quizzes will be given during the semester. Each of these must be completed prior to the beginning of the related lecture. Quizzes will assume a modest understanding of the material and will be comprised of multiple-choice questions.

Live Sessions

The purpose of Live Sessions is to learn by discussing (i.e., to elaborate on, and to apply, course materials).

  • Live Sessions at the beginning of the course focus on the relationship between accounting and auditing, the demand for assurance, and the value of financial statement audits. During this part of the course, students should develop an understanding of the theoretical underpinnings of auditing, and basic knowledge of the auditing environment and auditing jargon.
  • The course then shifts to the audit process (i.e., how to conduct audits). We will first learn how to plan basic financial statement audits. During this part of the course, we will focus on important concepts like materiality, audit risk, risk assessment, and audit strategies.
  • We will then learn more about how to perform audit procedures and audit tests. During this part of the course, we will discuss financial statement assertions, different types of audit tests, evidence, sampling, analytical procedures, and documentation.
  • Finally, we will spend time discussing the audit reporting process. 

You're expected to attend and participate during each Live Session. These Live Sessions will count toward your final grade. There are two ways you can earn points:

  1. Participate Live: This option should be your preferred choice. To get credit for your attendance, indicate the date and time of the session you attended on the Live Session page in the module. 
  2. Make-Up (Watch Recording-Submit Written Summary): In the event that your work or personal schedule makes it impossible for you to attend on a particular day, please review the recording of the Live Session then submit the in-class activity write a paragraph summarizing the Live Session.

Note: If you join the session > 30 minutes late or leave > 30 minutes early, you will be considered "absent". To receive full points, be sure to utilize option 1 or 2 for each of the Live Sessions to receive full points. 

Projects

The purpose of projects is to learn by doing. Projects are designed to give students the chance to apply auditing concepts and develop professional judgment skills. They simulate the work typically performed by accountants and auditors in the real world. Projects are also designed to promote skills/competencies necessary for success as CPAs (e.g., Excel skills, critical thinking skills, etc.[1]). As in the real world, they may often require interaction with “supervisors” and/or “clients.”

There are three class projects during the semester, each requiring several hours to complete—mostly outside of class. As in the real world, projects have deadlines, so don’t procrastinate. Projects are relatively unstructured. This allows students to be creative, and to practice professional judgment. Some students find this frustrating due to the lack of objectively correct answers. Auditing tasks are typically quite unstructured; judgment is of primary importance. In most situations, there is not a single “correct” answer, but only conclusions that are considered “reasonable” because they are supported by evidence or logic. Projects require access to a computer as well as a working knowledge of Microsoft Excel. Students may seek guidance during the projects by contacting the professor. However, obtaining help from other students (including those from previous semesters) is considered cheating! Project deadlines are indicated in the attached schedule; however, they may be turned in early.

[1] See the AICPA Core Competency Framework at www.aicpa.org.

Exams

The purpose of exams is assessment. Exams include both multiple-choice and essay questions, and require memorization, comprehension, and application. In this course, you will have 2 Exams and 1 Comprehensive Final Exam. You will have 75 minutes to take the Exams and 2 hours to take the Final Exam. Exams must be taken during the scheduled exam window (2 days). Exams will be submitted automatically in Canvas at the due date.  

If an exam is missed due to an excused absence, then the percentage score of the Final Exam will be applied to the missed exam. Approval for missing an exam must be obtained before the exam window. No points will be received for a missed exam if you do not obtain approval before the exam.

Exam 1 will be split into two parts: half of the points will cover material discussed in the Live Sessions and half of the points will cover concepts and procedures you learn by completing Project 1 (the Systems Understanding Aid packet). Exam 2 will cover topics discussed in the live sessions and principles you learn through completing Project 2. The final exam will be split between 80 percent new material discussed in the Live Sessions (along with principles you learn from completing Project 3) and 20 percent cumulative.

Course Policies

Communication

  • If you have general questions about assignments, class logistics, due dates, etc., please post a question in the HELP BOARD in the “Start Here” module. You can post questions about the course here throughout the semester.
  • If you have a personal question (grades, feedback, requests for special accommodation, etc.) please send me a private message via email. In the subject line, write “ACCT 4543" before your subject. For example, if you have a question about a grade, your email subject would read “ACCT 4543 online – grade inquiry”.  It's helpful if you could send a screenshot of the issue.
  • If you have general tech questions, please contact OU IT at needhelp@ou.edu.

All emails sent by your professors will be sent to the email registered in your name at the University of Oklahoma.  

Late Policy

I do not accept late work.


University Academic Policies and Student Support

Land Acknowledgement

Long before the University of Oklahoma was established, the land on which the University now resides was the traditional home of the “Hasinais” Caddo Nation and “Kirikirʔi:s” Wichita & Affiliated Tribes.

We acknowledge this territory once also served as a hunting ground, trade exchange point, and migration route for the Apache, Comanche, Kiowa and Osage nations. Today, 39 tribal nations dwell in the state of Oklahoma as a result of settler and colonial policies that were designed to assimilate Native people.

The University of Oklahoma recognizes the historical connection our university has with its indigenous community. We acknowledge, honor and respect the diverse Indigenous peoples connected to this land. We fully recognize, support and advocate for the sovereign rights of all of Oklahoma’s 39 tribal nations. This acknowledgment is aligned with our university’s core value of creating a diverse and inclusive community. It is an institutional responsibility to recognize and acknowledge the people, culture and history that make up our entire OU Community.

Course Catalog 

Search the OU Course Catalog.

Student Handbook

Please familiarize yourself with the OU Student Handbook.

Student Support Services

OU offers a variety of services to support students. For more information, please refer to the Student Support Module in your Orientation course.

Online Library

Access digital materials and other resources at OU Libraries.

Copyright Statement and Privacy Information

Sessions of this course may be recorded or live-streamed. These recordings are the intellectual property of the individual faculty member and may not be shared or reproduced without the explicit, written consent of the faculty member. In addition, privacy rights of others such as students, guest lecturers, and providers of copyrighted material displayed in the recording may be of concern. Students may not share any course recordings with individuals not enrolled in the class or upload them to any other online environment.

Academic Integrity

As a member of the OU community, it is your responsibility to protect your educational investment by knowing and following the rules. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity

Academic honesty is incredibly important within this course. Cheating is strictly prohibited at the University of Oklahoma, because it devalues the degree you are working hard to get. Should you know of someone else engaging in academic misconduct, please report it to your instructor or directly to the Office of Academic Integrity. Your instructor has a professional obligation to report academic misconduct. 

In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook. 

Religious Observance

It is the policy of the University to excuse the absences of students that result from religious observances and to reschedule examinations and additional required classwork that may fall on religious holidays, without penalty. [See Faculty Handbook 3.15.2].

Reasonable Accommodation for Disabilities

The Accessibility and Disability Resource Center (ADRC) is committed to supporting students with disabilities to ensure that they are able to enjoy equal access to all components of their education. This includes your academics, housing, and community events. Please review OU's Accessibility Policy.

If you are experiencing a disability, a mental/medical health condition that has a significant impact on one or more life functions, you can receive accommodations to provide equal access. Possible disabilities include but are not limited to learning disabilities, AD(H)D, mental health, and chronic health. Additionally, we support students with temporary medical conditions (broken wrist, shoulder surgery, etc.) and pregnancy.

To discuss potential accommodations, please contact the ADRC at 730 College Avenue, (phone) 405-325-3852, or adrc@ou.edu.

Title IX Resources  

Anyone who has been impacted by gender-based violence, including dating violence, domestic violence, stalking, harassment, and sexual assault, deserves access to resources so that they are supported personally and academically.

The University of Oklahoma is committed to offering resources to those impacted, including: speaking with someone confidentially about your options, medical attention, counseling, reporting, academic support, and safety plans. If you would like to speak with someone confidentially, please contact OU Advocates (available 24/7 at 405-615-0013) or another confidential resource (see "Can I make an anonymous report?").

You may also choose to report gender-based violence and discrimination through other means, including by contacting the Institutional Equity Office (ieo@ou.edu, 405-325-3546) or the police (911).

Because the University of Oklahoma is committed to the safety of you and other students, I, as well as other faculty, Graduate Assistants, and Teaching Assistants, are mandatory reporters. This means that we are obligated to report gender-based violence that has been disclosed to us to the Institutional Equity Office. This includes disclosures that occur in class discussions, writing assignments, discussion boards, emails, and during Student/Office Hours.

For more information, please visit the Institutional Equity Office.

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Learn more about the rights of pregnant and parenting students by consulting the FAQ sheets provided by the Institutional Equity Office.

Mental Health Support Services

If you are experiencing any mental health issues that are impacting your academic performance, counseling is available at the University Counseling Center (UCC). The Center is located on the second floor of the Goddard Health Center, at 620 Elm Rm. 201, Norman, OK 73019. To schedule an appointment, call 405-325-2911. For more information, please visit the University Counseling Center.

Final Exam Preparation Period

Pre-finals week will be defined as the seven calendar days before the first day of finals. Faculty may cover new course material throughout this week. For specific provisions of the policy please refer to OU's Final Exam Preparation Period policy.

Required Policies for Students On Campus

Emergency Protocol

During an emergency, there are official university procedures that will maximize your safety.

Severe Weather: If you receive an OU Alert to seek refuge or hear a tornado siren that signals severe weather:

  1. Look for severe weather refuge location maps located inside most OU buildings near the entrances
  2. Seek refuge inside a building. Do not leave one building to seek shelter in another building that you deem safer. If outside, get into the nearest building.
  3. Go to the building’s severe weather refuge location. If you do not know where that is, go to the lowest level possible and seek refuge in an innermost room. Avoid outside doors and windows.
  4. Get in, Get Down, Cover Up.
  5. Wait for official notice to resume normal activities.

Additional Weather Safety Information is available through the Department of Campus Safety.

Severe Weather Refuge Areas

Severe Weather Preparedness Video

Armed Subject/Campus Intruder

If you receive an OU Alert to shelter-in-place due to an active shooter or armed intruder situation or you hear what you perceive to be gunshots:

  1. Avoid: If you believe you can get out of the area without encountering the armed individual, move quickly towards the nearest building exit, move away from the building, and call 911.
  2. Deny: If you cannot flee, move to an area that can be locked or barricaded, turn off lights, silence devices, spread out, and formulate a plan of attack if the shooter enters the room.
  3. Defend: As a last resort fight to defend yourself. For more information, visit:

OU's Emergency Preparedness site

Shots Fire on Campus Procedure

Fire Alarm/General Emergency

If you receive an OU Alert that there is danger inside or near the building, or the fire alarm inside the building activates:

  1. Leave the building. Do not use the elevators.
  2. Know at least two building exits
  3. Assist those that may need help
  4. Proceed to the emergency assembly area
  5. Once safely outside, Notify first responders of anyone that may still be inside the building due to mobility issues.
  6. Wait for official notice before attempting to re-enter the building.

OU Fire Safety on Campus Video

Course Summary:

Date Details Due