Course Syllabus
For a list of course activities, scroll to the bottom of this page.
Course Prerequisites
ACCT 4543 (Auditing) or equivalent undergraduate audit course
Course Materials
- Messier, Glover, and Prawitt. Auditing & Assurance Services: A Systematic Approach, 11th edition, McGraw-Hill Education, 2019.
- Beasley, Buckless, Glover, and Prawitt. Auditing Cases: An Interactive Learning Approach, 7th Edition, Pearson, 2019.
- Computer software, to be installed on your personal computer or otherwise accessible through a rental laptop or a virtual machine
- IDEA: see Week 4 Resources for download instructions
- Tableau: see Week 15 Resources for download instructions
- UiPath: see Week 12 Resources for download instructions
Grades
Breakdown
Final grades will be based upon points earned in relation to total points as follows:
| Activity | Description | Points |
| Exam 1 | Follows CPA exam format | 100 |
| Exam 2 | Follows CPA exam format | 100 |
| Final Exam | Follows CPA exam format | 100 |
| Quizzes | Weekly quizzes over reading content—open book | 70 |
| Written Cases | Group work | 75 |
| Data Analytics Projects | Projects using data analytics software | 75 |
| Total | 520 |
Scale
In as timely a manner as possible, I will post your grades on Canvas. If you think there is a mistake in the posted grades, you have two weeks from the grade posting date to alert me to the error. Your final grade will be based on your earned points as detailed in the schedule below, with no curve. To prevent your grade from being negatively impacted by having a bad day at just the wrong time, the three lowest quizzes and the one lowest case will be dropped. To set your expectations, I expect most of the class to get As and Bs. I do not frequently give Cs (or lower) but I have done so in the past and reserve the right to do so again in the future if a student earns less than 80 percent of the available points.
Please do not ask me to round final grades, because I won’t: if I round one person’s grade up, I have to do so for everybody and it never ends.
| Points Earned | Letter Grade |
| 468-520 | A |
| 416-467.99 | B |
| 364-415.99 | C |
| 312-363.99 | D |
| 0-311.99 | F |
Course Components
Exams
The exams will be given on the days listed in the schedule below. Please arrange your schedule accordingly. The final exam will be 50% cumulative and 50% focused on the recent material. The format of the exams will follow CPA exam format with a combination of objective (multiple-choice, true/false, matching) and subjective questions (workout/writing problems)5
Quizzes
There will be a reading quiz for weekly modules 1, 2, 3, 4, 6, 7, 8, 9, 10, and 11, for which there is a reading assignment in the syllabus. This quiz will close at noon on the day of the Live Session (except module 1, which will open after the week 1 Live Session). The first quiz will be worth 5 points and all quizzes thereafter will be worth 10 points each. I will drop your lowest three quizzes and there are no make-up quizzes. All quizzes are open-book but are to be done 100 percent individually.
Written Cases
These cases come predominantly from the Beasley et al. casebook (denoted BBGP in the schedule). Pay careful attention to the schedule below for details on which questions are due, and when. If no specific questions are noted, then all questions are required. Turn in one file per group, through Canvas. All cases must be completed, but the lowest score will be dropped.
Data Analytics Projects
These projects provide you an opportunity to gain a more in-depth understanding of two leading data analytics software platforms. All IDEA, Tableau, and UiPath projects are individual unless otherwise instructed. All projects are turned in through Canvas.
Attendance and Participation
As graduate students, I expect you to attend each live session and participate in the discussions and group work. Missing the live session will unfairly put more pressure on your group members. I understand that sometimes things come up and that you can’t attend the live session. If for some reason you anticipate missing a significant number of live sessions, please discuss with me beforehand and we can make other arrangements.
Course Policies
Communications
Please let me know, on a timely basis, any problems or concerns. Classroom communication is a two-way process. I am here to help you succeed, so please stop by my physical office or my Zoom meeting room during my office hours or by appointment when you have questions. If you e-mail me during the week (M-F) before 8 pm, I’ll do my best to reply to you that same day; if the email arrives after 8 pm or on weekends, I’ll respond as quickly as I can. As practice for your future career, please be professional in your e-mails and include subject lines, correct punctuation, etc. (remember: an e-mail is not a text message).
Late Policy
I do not give makeup exams. If you have a University-excused absence that causes you to miss a midterm exam, then you may use your percent score on the other midterm or final exam to replace the missed exam. From past experience, doing so adds pressure to do very well on the replacement exam, so it is in your best interest to not miss a midterm, even if excused.
Computer problems are not an acceptable excuse for a late assignment. You should maintain at least one backup copy of all electronic files.
UNIVERSITY OF OKLAHOMA
ACADEMIC POLICIES AND STUDENT SUPPORT
Course Catalog
Search the OU Course Catalog.
Student Handbook
Please familiarize yourself with the OU Student Handbook.
Online Library
Access digital materials and other resources at OU Libraries.
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.
It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. 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.
This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.
Plagiarism
Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism.
For more information about plagiarism, watch this video and then take this short course offered by University Libraries.
Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.
Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.
If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or get in touch with the Accessibility and Disability Resource Center.
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.
Title IX Resources
For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24/7, counseling services, mutual no-contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24/7) to learn more or to report an incident.
Religious Holidays
It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.
Copyright Policy
It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.
Registration and Withdrawal
If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without doing the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of the Registrar.
Student Grievances
In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.
Course Summary:
| Date | Details | Due |
|---|---|---|