Course Syllabus
For a list of course activities, scroll to the bottom of this page. For a PDF version of the syllabus, click HERE.
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).
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 and Tableau 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 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.
Online Library
Access digital materials and other resources at OU Libraries.
Copyright Statement
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.
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:
- Look for severe weather refuge location maps located inside most OU buildings near the entrances
- 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.
- 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.
- Get in, Get Down, Cover Up.
- Wait for official notice to resume normal activities.
Additional Weather Safety Information is available through the Department of Campus Safety.
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:
- 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.
- 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.
- 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:
- Leave the building. Do not use the elevators.
- Know at least two building exits
- Assist those that may need help
- Proceed to the emergency assembly area
- Once safely outside, Notify first responders of anyone that may still be inside the building due to mobility issues.
- Wait for official notice before attempting to re-enter the building.
Course Summary:
| Date | Details | Due |
|---|---|---|