SlideShare a Scribd company logo
1 of 31
College of Business
ACCT 732 Audit and Assurance Services 2018-2019
Course: Accounting 732
Semester: Winter Semester 2019
CRN: 20196
Instructor: Grant J. Lee, DBA
Campus/Location: Maine College of Business/Online
Room Number: NA
Meeting Days and Times:
Course Start Date: January 7, 2019
Final Assessment Date: April 26, 2019
Instructor Contact Information:
Office Location: Office 238D-4
Office Hours: TBD
Phone: 616-871-3980
Fax: 616-554-5228
E-Mail: [email protected]
Instructor Professional Biography
I have over 20 years of professional accounting experience. I
have worked primarily in the manufacturing industry, holding
management positions with various companies in West
Michigan such as Tyson Foods, Inc., Sappi Fine Paper and New
Covert Generating, LLC.
I am the Department Chair of Accounting at the Lettinga
Campus. I have been at Davenport University for nine years.
Prior to joining Davenport University, I have taught Accounting
and Business at Baker College in Muskegon, Michigan and
Cornerstone University in Grand Rapids, Michigan. I earned
my Bachelor Degree in Accounting from Bethany College,
Bethany, West Virginia 1991. In addition, I earned my Master
Degree in Accountancy from Case Western Reserve University,
Cleveland, Ohio 1993. I earned my Doctorate Degree in
Accounting from Walden University.
Donald W. Maine College of Business | 2018-2019
ACCT732 Auditing and Assurance
Credit Hours: 3
Contact Hours: 45
Prerequisite: ACCT302
Co-requisite:
Course Description
This course examines auditing and assurance services. The
course focuses on the detailed study of the financial statement
audit, including professional responsibilities and ethics, audit
planning, internal controls, evidence gathering, and audit
reports. Assurance services, reviews, and compilations are also
covered.
Learning Outcomes
Upon successfully completing this course, the student will be
able to:
1. Demonstrate and analyze the auditor's study and evaluation
of internal control structure and recommend enhanced internal
control procedures.
2. Analyze the decision making process in accepting clients and
communicate acceptance through an engagement letter
3. Gather evidence, analyze results, and document conclusions
4. Prepare and evaluate audit and other assurance service
reports
5. Apply and explain the following:
· Auditing standards
· Attestation standards
· Professional responsibilities for ethical behavior in attest
services
· Legal liability in attest services.
Required Textbooks and Additional Materials
9780134417301
Auditing and Assurance...MyAccountingLab with Textbook
Arens
16th 17 /Pearson
Required /Purchase as new only
Books continue on the next page.
9780134148618
Auditing and Assurance...MyAccountingLab with Etextbook-
Optional
Arens
16th 17 / Pearson
Optional / Purchase as new only
Davenport University has a print management system in which
students are allotted a quota of free prints and copies based on
enrolled credit hours. Review the guidelines and FAQs on the
DU website under Print Management.
DU Excellence System
The Davenport University Excellence System consists of nine
competencies that demonstrate professional skills necessary for
graduates to succeed in their chosen profession and engage in
life-long learning. These competencies are reinforced
throughout the curriculum of each academic program and are
assessed at the course and program levels. Graduates are
expected to perform at mastery level. The Excellence System
competencies are:
· Global and Intercultural Competence
· Civic and Social Responsibility
· Ethical Reasoning and Action
· Critical and Creative Thinking
· Analysis and Problem Solving
· Leadership and Teamwork
· Information and Technology Proficiency.
· Written Communication
· Professional Communication
Academic Integrity
Davenport University recognizes the principles of honesty and
truth as fundamental to ethical business dealings and to a
vibrant academic community of faculty and students. All
members of an academic community shall be confident that each
person's work has been responsibly and honorably acquired,
developed and presented. The work that a student submits shall
be a fair representation of his/her ability, knowledge and skill.
The University expects students to respect and exhibit these
principles as they form the basis of the quality of the institution
and the quality of Davenport’s graduates.
As stated in the Student Code of Conduct, the University may
discipline a student for academic dishonesty which is defined as
any activity that tends to undermine the academic integrity of
the institution. Academic dishonesty includes, but is not
limited to: cheating, fabrication, facilitating academic
dishonesty, interference, plagiarism, self-plagiarism or violation
of course rules. Definitions, procedures, and sanctions for these
violations may be found under Student Code in the University
catalog.
A minor violation occurs the first time the student has a breach
of academic integrity and typically involves an assignment or
activity that does not represent a significant part of the course
grade. The sanction for a minor academic integrity violation
will be left to the instructor’s discretion; but generally, it will
be a zero given on the assignment or activity.
A major violation can occur in one of two ways:
· It occurs the second time a particular student has a breach of
academic integrity involving an assignment or activity
regardless of whether or not it is a significant part of the course
grade.
· It also occurs on an assignment or activity that is a significant
part of the course grade such as an exam or major paper even if
it is the first violation.
The sanction for a major academic integrity violation is an “F”
in the course. All academic integrity violations will be reported
by the instructor through the Incident Report system.
The University utilizes plagiarism detection software. Papers
will be submitted for comparison against all Internet content
and against a database of previously submitted student papers.
Non-Discrimination Policy -Equal Opportunity Education
Davenport University maintains a policy of non-discrimination
regarding students on the basis of race, color, religion, national
origin, sex, weight, height, marital status, physical or mental
limitations and/or disability in the administration of its
admissions policies, educational policies, scholarships and loan
programs and other University administered programs. In
addition, the University does not discriminate regarding extra-
curricular activities or employment practices. The University
has a policy prohibiting unlawful discrimination or sexual
harassment. Incidents of discriminatory harassment must be
reported to the campus leader or his/her designee. For more
information see www.davenport.edu/respect.
Anti-Harassment Policy
Davenport University supports a culturally diverse academic
community and is committed to maintaining a positive
environment that fosters respect among those represented in the
University community. The policy of Davenport University is to
provide an environment free from sexual harassment and acts of
harassment on the basis of age, color, disability, familial status,
height, marital status, national origin, political affiliation, race,
religion, sex/gender, sexual orientation, veteran status and
weight. Such harassment does harm to those who experience it
and destroys the environment of mutual respect and tolerance
that must prevail if Davenport University is to fulfill its
mission. Therefore, prohibited harassment will not be tolerated
at the University. For additional information or to report an
issue contact the Executive Director of Risk
Management/Senior Title IX Coordinator.
ADA Statement
Students with disabilities may request accommodations as
provided within federal law. In order for the University to
adequately review each case, requests should be made to the
Student Access Coordinator prior to the start of the semester.
Requests made after the start of the semester should be
completed as early in the semester as possible to prevent delays
in accommodation. Students should contact their advisor or go
to the Davenport University website for the name of the Student
Access Coordinator for the location where they attend. Students
must submit their approved Instructor’s Documentation of
Accommodation (IDA) form to their instructor to receive
accommodations. This process must be student initiated and is
not retroactive.
Course Accommodations Following DocumentedConcussion-
NCAA "Return to Learn"
Following a reported concussion, a student may require
cognitive rest, which includes but is not limited to: no reading,
computer, texting, video games, or homework for 48 hours. For
student-athletes or those with a diagnosed concussion, an
evaluation by the DU Athletic Training Staff, DU Team
Physician, or outside Physician may indicate additional
accommodations for the completion of their academic work or
class participation. These accommodations are managed through
the Campus Life Office in conjunction with the DU Athletic
Training Staff if applicable.
Any student reporting concussions like symptoms should seek
medical attention through their primary care physician, urgent
care or in severe situations emergency room. All students
should report the physician diagnosis of a concussion to the
Center for Campus Life to ensure assistance and
accommodations are in place.
Military Assistance
Davenport University recognizes and appreciates the
extraordinary contributions of the members of our armed
services. Service members and their dependents should check
the military page of the DU website for educational benefits.
Davenport University is committed to ensuring continuity of
study for every Active Duty, Reserve, and Guard service
member who is prohibited from completing a semester as
planned due to reassignment, long term training/schools or
deployments. Service members should work with their DU
military specialist and instructors prior to these events in order
to ensure proper preparation and handling of DU financial
records and academic coursework so that academic re-
integration is as seamless as possible upon return.
Tutoring Services
Davenport University provides free in-seat and online tutoring
for students in most courses. For additional information, see
the DU webpage at www.davenport.edu/tutoring.
Student Responsibilities
Students are bound by all policies of Davenport University and
should familiarize themselves with these through reading the
catalog, student handbook and instructor classroom policies.
Students should review the DU website under Refund Policies
for tuition reimbursement rules and procedures.
All students must complete the final assessment for the course,
such as the final exam, project, or presentation. Students who
do not complete the final assessment will receive a grade of F.
Students are expected to be adequately prepared for each class
session. It is reasonable to expect at least two hours of outside
study for every hour spent in the classroom (inseat or online).
Students are expected to assist in maintaining a classroom
environment that is conducive to learning. Free discussion,
inquiry, and expression are encouraged. Behavior that interferes
with the instructor’s ability to conduct the class or the ability of
students to benefit from that instruction is not acceptable.
Alternative Delivery StatementAlternative delivery formats
require considerably more student time outside of class and
maintain the same level of assignments and academic rigor as
the traditional classroom format. “Blended inseat w/online” is
an example of an alternative delivery format.
Scheduled Class Meeting Times
The State dictates minimal contact hour requirements that are
rigidly upheld by the University. Some of that instructional time
is used for tests. The University's expectation is that classes
will meet for the entire assigned time.
Attendance Requirement
Regular attendance and active participation are essential
elements in the learning process. Therefore, Davenport has
implemented an Attendance Practice for all courses as follows:
· Courses 199 and below - attendance is taken up to the last day
to withdraw with a “W” grade
· Courses 200 and above - attendance is taken the first two
weeks of the semester/session
For in-seat classes, attendance is taken on a daily basis starting
the first class meeting. An absence is defined as missing more
than one-half of a class period.
For online classes, attendance is defined as participating in at
least one graded academic activity each week. Postings
notrelated to the graded discussion topics, emails, or course
assignments may be disqualified for attendance purposes.
Students are to notify the instructor of a planned absence a
minimum of 24 hours prior to the course meeting time. Any
unexcused absence will initiate the withdrawal process and
merely notifying the instructor does not guarantee that the
absence alert will be cleared. For complete details, students are
expected to read the Attendance Practice available on the DU
website.
Research Approval
Davenport University’s Institutional Review Board is a
committee mandated by Federal laws to protect the rights and
welfare of the human subjects participating in research
activities. Compliance is monitored by the Office of Human
Research Protection of the U.S. Department of Health and
Human Services. DU’s IRB must review and approve all
proposed academic research at DU or by DU faculty, staff or
students that involve certain criteria to ensure that the research
meets these governmental standards for the safety and
protection of any human subjects involved in the research.
NOTE: If your research involves surveys, questionnaires, focus-
groups, or other methods involving people, you will need to
have your study approved by the Davenport University
Institutional Review Board. Review materials on the DU IRB
website.
Standardized Grade Scale
The following grading scale is a University standard for courses
in this area of study:
Grade
Percentage (%)
A
100 – 94
A-
93 – 90
B+
87 – 89
B
83 – 86
B-
80 – 82
C+
77 -- 79
C
73 -- 76
F
72 -- 0
Graduate Failing Grade Policy
Students who receive a failing grade in a graduate course must
repeat the course in the upcoming semester. Students who fail
the same course a second time will be placed on academic
suspension. In both cases, students are to immediately contact
their advisor. Students should read the full policy in the DU
Graduate catalog.
Graduate Extra Credit Rule
Extra credit not allowed at the graduate level is defined as those
points that are given in addition to total points for work that
was not assigned as part of the original course syllabus. In
trying to help graduate students be successful, instructors may
choose to offer the entire class the opportunity to redo the
original assignment or to do an assignment similar in nature and
worth the same points as the original assignment. If a different
assignment is used, then the grade from the revised assignment
must replace the grade given for the original assignment. The
assignment cannot constitute additional points toward the grade
for the original assignment or for the final class grade.
CHAPTERS AND TOPICS THAT MUST BE COVERED--
COURSE OUTLINE (PREFERRED)
1. Chapter 1 – The Demand for Audit and Other Assurance
Services
2. Chapter 2 – The CPA Profession
3. Chapter 3 – Audit Reports
4. Chapter 4 – Professional Ethics
5. Chapter 5 – Legal Liability
6. Chapter 6 – Audit Responsibilities and Objectives
7. Chapter 7 – Audit Evidence
8. Chapter 8 – Audit Planning and Materiality
9. Chapter 9 – Assessing the Risk of Material Misstatement
10. Chapter 10 – Assessing and Responding to Fraud Risks
11. Chapter 11 – Internal Control ad COSO Framework
12. Chapter 12 – Assessing Control Risk and Reporting on
Internal Controls
13. Chapter 13 – Overall Audit Strategy and Audit Program
14. Chapter 14 – Audit of Sales and Collection Cycle: Tests of
Controls and Substantive Tests of Transactions
15. Chapter 15 – Audit Sampling for Tests of Controls and
Substantive Tests of Transactions
16. Chapter 16 – Completing the Tests in the Sales and
Collection Cycle: Accounts Receivable
17. Chapter 17 – Audit Sampling for Tests of Details of
Balances
18. Chapter 18 – Audit of the Acquisition and Payment Cycle:
Tests of Controls, Substantive Tests of Transactions, and
Accounts Payable
19. Chapter 19 – Completing the Tests in the Acquisition and
Payment Cycle: Verification of Selected Accounts
20. Chapter 20- Audit of the Payroll and Personnel Cycle
21. Chapter 21 – Audit of the Inventory and Warehousing Cycle
22. Chapter 22 – Audit of the Capital Acquisitions and
Repayment Cycle
23. Chapter 23 – Audit of Cash and Financial Instruments
24. Chapter 24 – Completing the Audit
25. Chapter 25 – Other Assurance Services
26. Chapter 26 – Internal and Governmental Financial Auditing
and Operational Auditing
SPECIFIC ONLINE REQUIREMENTS
Use of the My Accounting LabSoftware
SPECIFIC BLENDED REQUIREMENTS
· None
SAMPLE WEEKLY CALENDARS – 15 Week Semester
ACCT732 Auditing and Assurance Services
Tentative Course Calendar
Winter Semester 2019
Week
Chapters Discussed
Quizzes
Exams
1
Ch.1
Ch.2
Chapter 1
2
Ch.3
Ch.4
Chapter 3
3
Ch.5
Ch,6
Chapter 5
4
Ch.7
Ch.8
Chapter 7
Exam #1
5
Ch.9
Ch.10
Chapter 9
6
Ch.11
Ch.12
7
Ch.13
Ch.14
Chapter 13
Exam #2
8
Ch.15
Ch.16
Chapter 15
9
Ch.17
Ch.18
Chapter 17
10
Ch.19
Ch.20
Chapter 19
Exam #3
11
Ch.21
Ch.22
12
Ch.23
Chapter 23
Exam #4
13
Ch.24
Ch.25
14
Ch.26
15
Exam #5
Specific Requirements:
Completion of the on-line Pinnacle Manufacturing Integrated
Case Application audit components at the end of selected
chapters in the text including the following:
· Part I ( Chapter 8)
· Part II (Chapter 9)
· Part III (Chapter 10)
· Part IV (Chapter 12)
· Part V (Chapter 14)
· Part VI (Chapter 15)
· All components of Pinnacle Manufacturing Integrated Case
Application must be typed using the online working papers and
using Word or Excel as appropriate.
· All components/working papers of the Pinnacle Manufacturing
Integrated Case Application must be properly labeled as
illustrated in the text or as in last year’s on-line working papers.
The preparer (student) needs to be identified on every working
paper.
Required Assessment Grading Rubric for Pinnacle
Manufacturing Integrated Case Application:
· 90 – 100% Audit project meets all requirements in length and
content; shows excellent understanding of the material; AND
grammar, structure, and spelling are at college level.
· 80 – 89% Audit project meets all requirements in length and
content; shows a good understanding of the material; AND
grammar, structure, and spelling are at college level.
· 70 – 79% Audit project meets all requirements in length and
content; shows some understanding of the material; AND/OR
grammar, structure, and spelling need some improvement.
· 62 – 69% Audit project meets bare minimum requirements in
length and content; lacks some key understanding of the
material; AND/OR grammar, structure, and spelling need a lot
of improvement.
· 0 – 62% Audit project study does not meet minimum
requirements in length and content; OR grammar, structure, and
spelling are not at college level.
Required Assessment: Excellence System Competency
Tool: Pinnacle Manufacturing Integrated Case Application
General Description:
The assessment is given to the student to test his/her
competency of the Pinnacle Manufacturing Integrated Case
Application project. The assessment is based upon the
Excellence System Competency for Critical & Creative
Thinking and Ethical Reasoning & Action.
Required Assessment Grading Rubric for Excellence System
Competency:
(Please contact your Associate Chair for assessment)
Audit Paper
Each graduate student in Accounting 732 is required to write a
6-8 page paper on a recent audit topic. The paper must be in
APA format and include at least 10 references. The rubric for
this paper is as follows:
Criteria
Inadequate=D
(Below Standard)
Adequate=C
(Meets Standard)
Above Average=B
(Exceeds Standard)
Exemplary=A
(Far Exceeds Standard)
Organization
Writing lacks logical organization. It shows some coherence
but ideas lack unity. Serious errors.
Writing is coherent and logically organized. Some points
remain misplaced and stray from the topic. Transitions evident
but not used throughout essay.
Writing is coherent and logically organized with transitions
used between ideas and paragraphs to create coherence. Overall
unity of ideas is present.
Writing shows high degree of attention to logic and reasoning
of points. Unity clearly leads the reader to the conclusion and
stirs thought regarding the topic.
Level of Content
Shows some thinking and reasoning but most ideas are
underdeveloped and unoriginal.
Content indicates thinking and reasoning applied with original
thought on a few ideas.
Content indicates original thinking and develops ideas with
sufficient and firm evidence.
Content indicates synthesis of ideas, indepth analysis and
evidences original thought and support for the topic.
Development
Main points lack detailed development. Ideas are vague with
little evidence of critical thinking.
Main points are present with limited detail and development.
Some critical thinking is present.
Main points well developed with quality supporting details and
quantity. Critical thinking is weaved into points
Main points well developed with high quality and quantity
support. Reveals high degree of critical thinking.
Grammar & Mechanics
Spelling, punctuation, and grammatical errors create distraction,
making reading difficult; fragments, comma splices, run-ons
evident.
Errors are frequent.
Most spelling, punctuation, and grammar correct allowing
reader to progress though essay. Some errors remain.
Essay has few spelling, punctuation, and grammatical errors
allowing reader to follow ideas clearly. Very few fragments or
run-ons.
Essay is free of distracting spelling, punctuation, and
grammatical errors; absent of fragments, comma splices, and
run-ons.
Style
Mostly in elementary form with little or no variety in sentence
structure, diction, rhetorical devices or emphasis.
Approaches college level usage of some variety in sentence
patterns, diction, and rhetorical devices.
Attains college level style; tone is appropriate and rhetorical
devices used to enhance content; sentence variety used
effectively.
Shows outstanding style going beyond usual college level;
rhetorical devices and tone used effectively; creative use of
sentence structure and coordination
Format
Fails to follow format and assignment requirements; incorrect
margins, spacing and indentation; neatness of essay needs
attention.
Meets format and assignment requirements; generally correct
margins, spacing, and indentations; essay is neat but may have
some assembly errors.
Meets format and assignment requirements; margins, spacing,
and indentations are correct; essay is neat and correctly
assembled.
Meets all formal and assignment requirements and evidences
attention to detail; all margins, spacing and indentations are
correct; essay is neat
and correctly assembled with professional look.
Learning Activities:
Due to the many accounting areas covered in this course,
students are encouraged to create study groups to ensure they
will not be overwhelmed by the amount of material this course
contains.
Instructor Policies:
Assessments:
There will be a total of five exams (100 points each) in
accounting 320 this semester. Each student will have 100
minutes to complete the exam. The exam will consists of 10-12
essay questions. Please refer to course calendar for scheduled
exam dates.
There will be 12 concept quizzes throughout the semester to
measure the student’s comprehension of the material. Each quiz
will consist of 20 multiple choice questions (the first two
quizzes, chapters 1 and 3 will have 25 multiple choice
questions). Please refer to course calendar for scheduled quiz
dates.
There will be 26 homework assignments (1 assignment per
chapter) at 15 points per assignment. Please refer to course
calendar for homework assignment due dates.
There will be a total of 7 discussion posts. Please read the
directions carefully when answering your initial discussion
post. Each student is responsible for answering to at least 2 of
their peers’ post. The responses must be substantial in nature
and use references whenever necessary. Please refer to course
calendar for homework assignment due dates.
Note: If there is a computer issue while a student is taking the
exam or quiz, he/she will need to contact the help desk at
Davenport University to report the issue. Once I understand the
issue and receive a report from the help desk, I will reset the
exam/quiz for the student. While I fully understand that errors
will occur, I will only allow up to 1 reset for both an exam and
a quiz.
Note: Please use your own words when answering the essay
questions on the exams. Any form of plagiarism will not be
tolerated and will be reported to Davenport University.
Late Work:
All students are expected to meet all deadlines for homework,
assessments and projects. There will be no extensions provided.
Extra Credit:
There will be no opportunities for extra credit in this course.
Plagiarism/Cheating Consequences:
University Policy:
1. The first offense may minimally result in failure of the
assignment, test, project or presentation.
2. The second offense may minimally result in failure of the
course in which the cheating or plagiarism has occurred. The
second offense will be documented in the student’s permanent
file and referred to Judicial Affairs.
3. The third offense may result in dismissal from the University.
The third offense will be documented in the student’s permanent
file and referred to Judicial Affairs.
Required Assessment Percentage of Course Grade
· Exam ([email protected] points)
500
· Quizzes ([email protected] points, first two quizzes @ 25
points) 250
· Pinnacle Project ([email protected] points)
120
· Homework ([email protected] points)
390
· Discussion ([email protected] points)
140
· Audit Paper (1 @ 100 points) only for Graduate students
enrolled in Accounting 732)
100
Total Points
1,500
Outcome3
Mastered
Create/Evaluate
2
Reinforced
Apply/Analyze
1
Introduced
Understand/
Remember
0
Not exhibited by
student
1. Exhibits innovative thinking to
envision potential possibilities in
situations
Evaluates and applies appropriate
unique ideas, innovative questions,
and creates original formats
Applies unique ideas, innovative
questions, and creates original formats
Includes a limited number of
unique ideas, original questions
and/or formats
2. Embraces contradictions in order
to challenge the status quo by
considering multiple perspectives
Alternate, divergent or contradictory
ideas are presented coherently and
contextualized effectively
Alternate, divergent or contradictory
ideas are present and an attempt is
made to contextualize them, although
the author may have difficulty
coordinating all the varying approaches
Alternate, divergent or
contradictory ideas are present,
but are not contextualized or
logically consistent with other
parts of the whole
3. Takes risks which exhibit new
and/or unique approaches to
either create knowledge or to
solve problems
Actively seeks out and follows through
on untested and potentially risky
directions or approaches to the
assignment in the final product
Incorporates new directions or
approaches to the assignment in the
final product
Considers new directions or
approaches without going beyond
the guidelines of the assignment
4. Assesses relevant information
and interprets it effectively
Assesses multiple expert
perspectives to create a
comprehensive analysis
Examines expert opinion in order to
effectively determine its validity
Accepts expert opinion as mostly
fact with little questioning of
validity
5. Generates well-reasoned
conclusions and solutions, testing
them against relevant criteria to
consider practical consequences
Frames a position which demonstrates
ownership for constructing knowledge
or questions which integrate objective
analysis and intuition
Exhibits some original thinking that
acknowledges, refutes, synthesizes or
extends other assertions, although some
aspects may have been adopted
Forms position or hypothesis that
is clearly inherited or adopted
with little original consideration
6. Thinks open-mindedly within
alternative systems of thought
Synthesizes others' perspectives and
additional diverse perspectives are
drawn from outside information to
qualify analysis. Balance is
demonstrated between strengths and
weaknesses of perspectives.
Analyzes other perspectives clearly, but
balance is needed on strengths and
weaknesses of perspectives
Presents a single perspective and
fails to discuss others'
perspectives
Excellence System Competency: Critical & Creative Thinking
Graduates develop an appreciation of the importance of context
and perspective
when identifying and challenging assumptions, ideas,
processes, and experiences
Creative Thinking Outcomes
Critical Thinking Outcomes
Outcome
3
Mastered
Create/Evaluate
2
Reinforced
Apply/Analyze
1
Introduced
Understand/
Remember
0
Not exhibited by
student
1. Defends why an ethical issue
exists
Argues effectively for the
existence of the ethical issue
with an enhanced
understanding of its
complexity and relationship
to other issues
Explains the ethical
issue with a greater
sense of its complexity
and relationship to other
issues
Identifies the basic
ethical issue without a
firm grasp of its
complexity
Not identified or
demonstrated by the
student
2. Concludes which ethical
principles, concepts, theories,
and values bear on the
problems faced in various
scenarios
Argues which ethical
principles are most relevant
to the issue
Explains several ethical
principles relevant to the
issue
Lists some ethical
principles relevant to the
issue
Not identified or
demonstrated by the
student
3. Assesses ethical issues and
problems that arise in
ordinary, day-to-day practice
Prioritizes several courses of
action to consider with a
judgment of each pro and con
of the proposed solutions
Examines several
courses of action, but
discussion only focuses
on 1-2 pros and cons of
the proposed solutions
Lists 2 or 3 courses of
action, but fails to
discuss the pros and cons
of the proposed solutions
Identifies one course of
action to consider with
little or no discussion of
the pros and cons of the
proposed solution
4. Develops alternatives that
integrate and synthesize
ethical issue
Appraises alternatives that
can impact the dilemma both
positively and negatively
Compares and contrasts
several potential
alternatives with in-
depth discussion of the
merits of each
Outlines two or three
alternatives with limited
discussion of pros and
cons of the alternatives
Alternatives are weak,
incomplete or not stated
5. Evaluates alternative
solutions to ethical problems
or dilemmas
Judges alternative courses of
action and justifies
recommended or preferred
solutions
Identifies alternative
courses of action and
offers an in-depth
discussion of solutions
Reports alternative
courses of action, but has
limited or no justification
for solutions
Not identified or
demonstrated by the
student
6. Designs a solution that can
be evaluated in relation to the
ethical problem
Differentiates between
potential solutions to
recommend a reasonable
action; justifies the selection
of the preferred action
Differentiates between
potential solutions to
reach a reasonable
action; compares
possible action(s)
Describes one or two
solutions, but fails to
design a reasonable
action
Not identified or
demonstrated by the
student
Excellence System Competency: Ethical Reasoning & Action
Graduates recognize that integrity is an essential component of
accountability and is required
in the evaluation of differing value systems to determine
appropriate courses of action
QSO 640 Module Eight Short Paper Guidelines and Rubric
Overview: This assignment will help you understand how
projects are monitored and controlled.
Prompt:Research indicates that organizations believe that once
the project management plan is developed, no further actions
are necessary until the project is ready for delivery to the
customer or project sponsor. In considering this statement, write
a paper describing the project manager’s role in monitoring
tasks, directing resources, managing change requests, and
preparing for project closure.
Critical Elements
Exemplary (100%)
Proficient (90%)
Needs Improvement (70%)
Not Evident (0%)
Value
Monitoring Tasks
Meets “Proficient” criteria and illustrates with examples
Describes the project manager’s role in monitoring tasks
Describes the project manager’s role in monitoring tasks, but is
inaccurate and/or missing details
Does not describe the project manager’s role in monitoring
tasks
20
Directing Resources
Meets “Proficient” criteria and illustrates with examples
Describes the project manager’s role in directing resources
Describes the project manager’s role in directing resources, but
is inaccurate and/or missing details
Does not describe the project manager’s role in directing
resources
25
Managing Change Requests
Meets “Proficient” criteria and illustrates with examples
Describes the project manager’s role in managing change
requests
Describes the project manager’s role in managing change
requests, but is inaccurate and/or missing details
Does not describe the project manager’s role in managing
change requests
20
Preparing for Project Closure
Meets “Proficient” criteria and illustrates with examples
Describes the project manager’s role in preparing for project
closure
Describes the project manager’s role in preparing for
project closure, but is inaccurate and/or missing details
Does not describe the project manager’s role in preparing for
project closure
25
The following critical elements must be addressed:
I. Describe the project manager’s role in monitoring tasks.
II. Describe the project manager’s role in directing resources.
III. Describe the project manager’s role in managing change
requests.
IV. Describe the project manager’s role in preparing for project
closure.
Guidelines for Submission: Your paper should be between 1 and
2 pages, double-spaced, have one-inch margins, and use 12-
point Times New Roman font and the most recent version of
APA format.
Articulation of Response
Submission is free of errors related to citations, grammar,
spelling, syntax, and organization and is presented in a
professional and easy-toread format
Submission has no major errors related to citations, grammar,
spelling, syntax, or organization
Submission has major errors related to citations, grammar,
spelling, syntax, or organization that negatively impact
readability and articulation of main ideas
Submission has critical errors related to citations, grammar,
spelling, syntax, or organization that prevent understanding of
ideas
10
Total
100%

More Related Content

Similar to College of BusinessACCT 732 Audit and Assurance Services2018-.docx

2016 nso perimeter_orientationpres_pdf_novideo
2016 nso perimeter_orientationpres_pdf_novideo2016 nso perimeter_orientationpres_pdf_novideo
2016 nso perimeter_orientationpres_pdf_novideoPam Joseph
 
For your initial post, review Applying the Master Narrative Framew
For your initial post, review Applying the Master Narrative FramewFor your initial post, review Applying the Master Narrative Framew
For your initial post, review Applying the Master Narrative FramewShainaBoling829
 
Program Analysis – Part A
Program Analysis – Part AProgram Analysis – Part A
Program Analysis – Part Amiless15
 
Kent State University Master of Public Health 100% Online
Kent State University Master of Public Health 100% OnlineKent State University Master of Public Health 100% Online
Kent State University Master of Public Health 100% Onlinecjlaubacher
 
Aca 122 ol511-summer 2010
Aca 122  ol511-summer 2010Aca 122  ol511-summer 2010
Aca 122 ol511-summer 2010Amy Davis
 
Director of student conduct manual
Director of student conduct manualDirector of student conduct manual
Director of student conduct manualMcKenzie Peterman
 
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docx
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docxCourse SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docx
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docxvanesaburnand
 
Forestry: FAQs
Forestry: FAQsForestry: FAQs
Forestry: FAQsLeslee
 
Bio 150 syllabus queensborough
Bio 150 syllabus queensboroughBio 150 syllabus queensborough
Bio 150 syllabus queensboroughJohn Smith
 
EN 206 Professional Writing and Presentation Instructor’s .docx
EN 206 Professional Writing and Presentation Instructor’s .docxEN 206 Professional Writing and Presentation Instructor’s .docx
EN 206 Professional Writing and Presentation Instructor’s .docxchristinemaritza
 
American Council on Education Transcript of Deepak (Danny) Singh
American Council on Education Transcript of Deepak (Danny) SinghAmerican Council on Education Transcript of Deepak (Danny) Singh
American Council on Education Transcript of Deepak (Danny) SinghDanny Singh, M.B.A., MSEd
 
CollegeSPARC presentation for colleges and universities.
CollegeSPARC presentation for colleges and universities. CollegeSPARC presentation for colleges and universities.
CollegeSPARC presentation for colleges and universities. Ramnik Singh
 
Department of Computer and Information SystemsC.docx
Department of Computer and Information SystemsC.docxDepartment of Computer and Information SystemsC.docx
Department of Computer and Information SystemsC.docxgertrudebellgrove
 
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1Bluefield College
 
Academic Affairs - Southeastern University .pdf
Academic Affairs - Southeastern University .pdfAcademic Affairs - Southeastern University .pdf
Academic Affairs - Southeastern University .pdfJwbell89
 
CONSTANCE E. JONES Professional Resume
CONSTANCE E. JONES Professional ResumeCONSTANCE E. JONES Professional Resume
CONSTANCE E. JONES Professional ResumeConstance Jones
 

Similar to College of BusinessACCT 732 Audit and Assurance Services2018-.docx (20)

Nursing Orientation
Nursing OrientationNursing Orientation
Nursing Orientation
 
2016 nso perimeter_orientationpres_pdf_novideo
2016 nso perimeter_orientationpres_pdf_novideo2016 nso perimeter_orientationpres_pdf_novideo
2016 nso perimeter_orientationpres_pdf_novideo
 
For your initial post, review Applying the Master Narrative Framew
For your initial post, review Applying the Master Narrative FramewFor your initial post, review Applying the Master Narrative Framew
For your initial post, review Applying the Master Narrative Framew
 
Ai policy
Ai policyAi policy
Ai policy
 
Program Analysis – Part A
Program Analysis – Part AProgram Analysis – Part A
Program Analysis – Part A
 
Assessment
AssessmentAssessment
Assessment
 
Kent State University Master of Public Health 100% Online
Kent State University Master of Public Health 100% OnlineKent State University Master of Public Health 100% Online
Kent State University Master of Public Health 100% Online
 
Aca 122 ol511-summer 2010
Aca 122  ol511-summer 2010Aca 122  ol511-summer 2010
Aca 122 ol511-summer 2010
 
Director of student conduct manual
Director of student conduct manualDirector of student conduct manual
Director of student conduct manual
 
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docx
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docxCourse SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docx
Course SyllabusHSV400 – Ethical and Leal Issues in Human Servi.docx
 
Forestry: FAQs
Forestry: FAQsForestry: FAQs
Forestry: FAQs
 
Bio 150 syllabus queensborough
Bio 150 syllabus queensboroughBio 150 syllabus queensborough
Bio 150 syllabus queensborough
 
EN 206 Professional Writing and Presentation Instructor’s .docx
EN 206 Professional Writing and Presentation Instructor’s .docxEN 206 Professional Writing and Presentation Instructor’s .docx
EN 206 Professional Writing and Presentation Instructor’s .docx
 
Syllabi NUR 311 Lab
Syllabi NUR 311 LabSyllabi NUR 311 Lab
Syllabi NUR 311 Lab
 
American Council on Education Transcript of Deepak (Danny) Singh
American Council on Education Transcript of Deepak (Danny) SinghAmerican Council on Education Transcript of Deepak (Danny) Singh
American Council on Education Transcript of Deepak (Danny) Singh
 
CollegeSPARC presentation for colleges and universities.
CollegeSPARC presentation for colleges and universities. CollegeSPARC presentation for colleges and universities.
CollegeSPARC presentation for colleges and universities.
 
Department of Computer and Information SystemsC.docx
Department of Computer and Information SystemsC.docxDepartment of Computer and Information SystemsC.docx
Department of Computer and Information SystemsC.docx
 
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1
Orientation inSPIRE General Education Courses Fall 2013 14 Subterm 1
 
Academic Affairs - Southeastern University .pdf
Academic Affairs - Southeastern University .pdfAcademic Affairs - Southeastern University .pdf
Academic Affairs - Southeastern University .pdf
 
CONSTANCE E. JONES Professional Resume
CONSTANCE E. JONES Professional ResumeCONSTANCE E. JONES Professional Resume
CONSTANCE E. JONES Professional Resume
 

More from mary772

Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docx
Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docxCoding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docx
Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docxmary772
 
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docx
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docxCNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docx
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docxmary772
 
Cognitive and Language Development Milestones Picture Book[WLO .docx
Cognitive and Language Development Milestones Picture Book[WLO .docxCognitive and Language Development Milestones Picture Book[WLO .docx
Cognitive and Language Development Milestones Picture Book[WLO .docxmary772
 
Codes of (un)dress and gender constructs from the Greek to t.docx
Codes of (un)dress and gender constructs from the Greek to t.docxCodes of (un)dress and gender constructs from the Greek to t.docx
Codes of (un)dress and gender constructs from the Greek to t.docxmary772
 
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docx
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docxCoding Assignment 3CSC 330 Advanced Data Structures, Spri.docx
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docxmary772
 
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docx
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docxCodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docx
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docxmary772
 
CoevolutionOver the ages, many species have become irremediably .docx
CoevolutionOver the ages, many species have become irremediably .docxCoevolutionOver the ages, many species have become irremediably .docx
CoevolutionOver the ages, many species have become irremediably .docxmary772
 
Coding Component (50)Weve provided you with an implementation .docx
Coding Component (50)Weve provided you with an implementation .docxCoding Component (50)Weve provided you with an implementation .docx
Coding Component (50)Weve provided you with an implementation .docxmary772
 
Codes of Ethics Guides Not Prescriptions A set of rules and di.docx
Codes of Ethics Guides Not Prescriptions A set of rules and di.docxCodes of Ethics Guides Not Prescriptions A set of rules and di.docx
Codes of Ethics Guides Not Prescriptions A set of rules and di.docxmary772
 
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docx
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docxCodecademy Monetizing a Movement 815-093 815-093 Codecademy.docx
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docxmary772
 
Code switching involves using 1 language or nonstandard versions of .docx
Code switching involves using 1 language or nonstandard versions of .docxCode switching involves using 1 language or nonstandard versions of .docx
Code switching involves using 1 language or nonstandard versions of .docxmary772
 
Code of Ethics for the Nutrition and Dietetics Pr.docx
Code of Ethics  for the Nutrition and Dietetics Pr.docxCode of Ethics  for the Nutrition and Dietetics Pr.docx
Code of Ethics for the Nutrition and Dietetics Pr.docxmary772
 
Code of Ethics for Engineers 4. Engineers shall act .docx
Code of Ethics for Engineers 4. Engineers shall act .docxCode of Ethics for Engineers 4. Engineers shall act .docx
Code of Ethics for Engineers 4. Engineers shall act .docxmary772
 
Coder Name Rebecca Oquendo .docx
Coder Name  Rebecca Oquendo                                    .docxCoder Name  Rebecca Oquendo                                    .docx
Coder Name Rebecca Oquendo .docxmary772
 
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docx
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docxCodes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docx
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docxmary772
 
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docx
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docxCNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docx
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docxmary772
 
Code#RE00200012002020MN2DGHEType of Service.docx
Code#RE00200012002020MN2DGHEType of Service.docxCode#RE00200012002020MN2DGHEType of Service.docx
Code#RE00200012002020MN2DGHEType of Service.docxmary772
 
CODE OF ETHICSReview the following case study and address the qu.docx
CODE OF ETHICSReview the following case study and address the qu.docxCODE OF ETHICSReview the following case study and address the qu.docx
CODE OF ETHICSReview the following case study and address the qu.docxmary772
 
cocaine, conspiracy theories and the cia in central america by Craig.docx
cocaine, conspiracy theories and the cia in central america by Craig.docxcocaine, conspiracy theories and the cia in central america by Craig.docx
cocaine, conspiracy theories and the cia in central america by Craig.docxmary772
 
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docx
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docxCode of EthicsThe Code of Ethical Conduct and Statement of Com.docx
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docxmary772
 

More from mary772 (20)

Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docx
Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docxCoding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docx
Coding NotesImproving Diagnosis By Jacquie zegan, CCS, w.docx
 
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docx
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docxCNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docx
CNL-521 Topic 3 Vargas Case StudyBob and Elizabeth arrive.docx
 
Cognitive and Language Development Milestones Picture Book[WLO .docx
Cognitive and Language Development Milestones Picture Book[WLO .docxCognitive and Language Development Milestones Picture Book[WLO .docx
Cognitive and Language Development Milestones Picture Book[WLO .docx
 
Codes of (un)dress and gender constructs from the Greek to t.docx
Codes of (un)dress and gender constructs from the Greek to t.docxCodes of (un)dress and gender constructs from the Greek to t.docx
Codes of (un)dress and gender constructs from the Greek to t.docx
 
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docx
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docxCoding Assignment 3CSC 330 Advanced Data Structures, Spri.docx
Coding Assignment 3CSC 330 Advanced Data Structures, Spri.docx
 
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docx
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docxCodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docx
CodeZipButtonDemo.javaCodeZipButtonDemo.java Demonstrate a p.docx
 
CoevolutionOver the ages, many species have become irremediably .docx
CoevolutionOver the ages, many species have become irremediably .docxCoevolutionOver the ages, many species have become irremediably .docx
CoevolutionOver the ages, many species have become irremediably .docx
 
Coding Component (50)Weve provided you with an implementation .docx
Coding Component (50)Weve provided you with an implementation .docxCoding Component (50)Weve provided you with an implementation .docx
Coding Component (50)Weve provided you with an implementation .docx
 
Codes of Ethics Guides Not Prescriptions A set of rules and di.docx
Codes of Ethics Guides Not Prescriptions A set of rules and di.docxCodes of Ethics Guides Not Prescriptions A set of rules and di.docx
Codes of Ethics Guides Not Prescriptions A set of rules and di.docx
 
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docx
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docxCodecademy Monetizing a Movement 815-093 815-093 Codecademy.docx
Codecademy Monetizing a Movement 815-093 815-093 Codecademy.docx
 
Code switching involves using 1 language or nonstandard versions of .docx
Code switching involves using 1 language or nonstandard versions of .docxCode switching involves using 1 language or nonstandard versions of .docx
Code switching involves using 1 language or nonstandard versions of .docx
 
Code of Ethics for the Nutrition and Dietetics Pr.docx
Code of Ethics  for the Nutrition and Dietetics Pr.docxCode of Ethics  for the Nutrition and Dietetics Pr.docx
Code of Ethics for the Nutrition and Dietetics Pr.docx
 
Code of Ethics for Engineers 4. Engineers shall act .docx
Code of Ethics for Engineers 4. Engineers shall act .docxCode of Ethics for Engineers 4. Engineers shall act .docx
Code of Ethics for Engineers 4. Engineers shall act .docx
 
Coder Name Rebecca Oquendo .docx
Coder Name  Rebecca Oquendo                                    .docxCoder Name  Rebecca Oquendo                                    .docx
Coder Name Rebecca Oquendo .docx
 
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docx
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docxCodes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docx
Codes of Ethical Conduct A Bottom-Up ApproachRonald Paul .docx
 
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docx
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docxCNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docx
CNL-530 Topic 2 Sexual Response Cycle ChartMasters and John.docx
 
Code#RE00200012002020MN2DGHEType of Service.docx
Code#RE00200012002020MN2DGHEType of Service.docxCode#RE00200012002020MN2DGHEType of Service.docx
Code#RE00200012002020MN2DGHEType of Service.docx
 
CODE OF ETHICSReview the following case study and address the qu.docx
CODE OF ETHICSReview the following case study and address the qu.docxCODE OF ETHICSReview the following case study and address the qu.docx
CODE OF ETHICSReview the following case study and address the qu.docx
 
cocaine, conspiracy theories and the cia in central america by Craig.docx
cocaine, conspiracy theories and the cia in central america by Craig.docxcocaine, conspiracy theories and the cia in central america by Craig.docx
cocaine, conspiracy theories and the cia in central america by Craig.docx
 
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docx
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docxCode of EthicsThe Code of Ethical Conduct and Statement of Com.docx
Code of EthicsThe Code of Ethical Conduct and Statement of Com.docx
 

Recently uploaded

CELL CYCLE Division Science 8 quarter IV.pptx
CELL CYCLE Division Science 8 quarter IV.pptxCELL CYCLE Division Science 8 quarter IV.pptx
CELL CYCLE Division Science 8 quarter IV.pptxJiesonDelaCerna
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationnomboosow
 
DATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersDATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersSabitha Banu
 
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdf
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdfFraming an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdf
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdfUjwalaBharambe
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxOH TEIK BIN
 
Introduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxIntroduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxpboyjonauth
 
History Class XII Ch. 3 Kinship, Caste and Class (1).pptx
History Class XII Ch. 3 Kinship, Caste and Class (1).pptxHistory Class XII Ch. 3 Kinship, Caste and Class (1).pptx
History Class XII Ch. 3 Kinship, Caste and Class (1).pptxsocialsciencegdgrohi
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)eniolaolutunde
 
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxiammrhaywood
 
Types of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxTypes of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxEyham Joco
 
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...M56BOOKSTORE PRODUCT/SERVICE
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon AUnboundStockton
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsanshu789521
 
EPANDING THE CONTENT OF AN OUTLINE using notes.pptx
EPANDING THE CONTENT OF AN OUTLINE using notes.pptxEPANDING THE CONTENT OF AN OUTLINE using notes.pptx
EPANDING THE CONTENT OF AN OUTLINE using notes.pptxRaymartEstabillo3
 
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...Marc Dusseiller Dusjagr
 
Proudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxProudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxthorishapillay1
 

Recently uploaded (20)

CELL CYCLE Division Science 8 quarter IV.pptx
CELL CYCLE Division Science 8 quarter IV.pptxCELL CYCLE Division Science 8 quarter IV.pptx
CELL CYCLE Division Science 8 quarter IV.pptx
 
ESSENTIAL of (CS/IT/IS) class 06 (database)
ESSENTIAL of (CS/IT/IS) class 06 (database)ESSENTIAL of (CS/IT/IS) class 06 (database)
ESSENTIAL of (CS/IT/IS) class 06 (database)
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communication
 
DATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersDATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginners
 
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdf
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdfFraming an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdf
Framing an Appropriate Research Question 6b9b26d93da94caf993c038d9efcdedb.pdf
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptx
 
Introduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxIntroduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptx
 
History Class XII Ch. 3 Kinship, Caste and Class (1).pptx
History Class XII Ch. 3 Kinship, Caste and Class (1).pptxHistory Class XII Ch. 3 Kinship, Caste and Class (1).pptx
History Class XII Ch. 3 Kinship, Caste and Class (1).pptx
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)
 
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
 
Types of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxTypes of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptx
 
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...
KSHARA STURA .pptx---KSHARA KARMA THERAPY (CAUSTIC THERAPY)————IMP.OF KSHARA ...
 
OS-operating systems- ch04 (Threads) ...
OS-operating systems- ch04 (Threads) ...OS-operating systems- ch04 (Threads) ...
OS-operating systems- ch04 (Threads) ...
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon A
 
Model Call Girl in Tilak Nagar Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Tilak Nagar Delhi reach out to us at 🔝9953056974🔝Model Call Girl in Tilak Nagar Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Tilak Nagar Delhi reach out to us at 🔝9953056974🔝
 
Model Call Girl in Bikash Puri Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Bikash Puri  Delhi reach out to us at 🔝9953056974🔝Model Call Girl in Bikash Puri  Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Bikash Puri Delhi reach out to us at 🔝9953056974🔝
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha elections
 
EPANDING THE CONTENT OF AN OUTLINE using notes.pptx
EPANDING THE CONTENT OF AN OUTLINE using notes.pptxEPANDING THE CONTENT OF AN OUTLINE using notes.pptx
EPANDING THE CONTENT OF AN OUTLINE using notes.pptx
 
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...
“Oh GOSH! Reflecting on Hackteria's Collaborative Practices in a Global Do-It...
 
Proudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxProudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptx
 

College of BusinessACCT 732 Audit and Assurance Services2018-.docx

  • 1. College of Business ACCT 732 Audit and Assurance Services 2018-2019 Course: Accounting 732 Semester: Winter Semester 2019 CRN: 20196 Instructor: Grant J. Lee, DBA Campus/Location: Maine College of Business/Online Room Number: NA Meeting Days and Times: Course Start Date: January 7, 2019 Final Assessment Date: April 26, 2019 Instructor Contact Information: Office Location: Office 238D-4 Office Hours: TBD Phone: 616-871-3980 Fax: 616-554-5228 E-Mail: [email protected] Instructor Professional Biography I have over 20 years of professional accounting experience. I have worked primarily in the manufacturing industry, holding management positions with various companies in West
  • 2. Michigan such as Tyson Foods, Inc., Sappi Fine Paper and New Covert Generating, LLC. I am the Department Chair of Accounting at the Lettinga Campus. I have been at Davenport University for nine years. Prior to joining Davenport University, I have taught Accounting and Business at Baker College in Muskegon, Michigan and Cornerstone University in Grand Rapids, Michigan. I earned my Bachelor Degree in Accounting from Bethany College, Bethany, West Virginia 1991. In addition, I earned my Master Degree in Accountancy from Case Western Reserve University, Cleveland, Ohio 1993. I earned my Doctorate Degree in Accounting from Walden University. Donald W. Maine College of Business | 2018-2019 ACCT732 Auditing and Assurance Credit Hours: 3 Contact Hours: 45 Prerequisite: ACCT302 Co-requisite: Course Description This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered. Learning Outcomes Upon successfully completing this course, the student will be able to:
  • 3. 1. Demonstrate and analyze the auditor's study and evaluation of internal control structure and recommend enhanced internal control procedures. 2. Analyze the decision making process in accepting clients and communicate acceptance through an engagement letter 3. Gather evidence, analyze results, and document conclusions 4. Prepare and evaluate audit and other assurance service reports 5. Apply and explain the following: · Auditing standards · Attestation standards · Professional responsibilities for ethical behavior in attest services · Legal liability in attest services. Required Textbooks and Additional Materials 9780134417301 Auditing and Assurance...MyAccountingLab with Textbook Arens 16th 17 /Pearson Required /Purchase as new only Books continue on the next page. 9780134148618 Auditing and Assurance...MyAccountingLab with Etextbook- Optional Arens 16th 17 / Pearson Optional / Purchase as new only Davenport University has a print management system in which students are allotted a quota of free prints and copies based on enrolled credit hours. Review the guidelines and FAQs on the
  • 4. DU website under Print Management. DU Excellence System The Davenport University Excellence System consists of nine competencies that demonstrate professional skills necessary for graduates to succeed in their chosen profession and engage in life-long learning. These competencies are reinforced throughout the curriculum of each academic program and are assessed at the course and program levels. Graduates are expected to perform at mastery level. The Excellence System competencies are: · Global and Intercultural Competence · Civic and Social Responsibility · Ethical Reasoning and Action · Critical and Creative Thinking · Analysis and Problem Solving · Leadership and Teamwork · Information and Technology Proficiency. · Written Communication · Professional Communication Academic Integrity Davenport University recognizes the principles of honesty and truth as fundamental to ethical business dealings and to a vibrant academic community of faculty and students. All members of an academic community shall be confident that each person's work has been responsibly and honorably acquired, developed and presented. The work that a student submits shall be a fair representation of his/her ability, knowledge and skill. The University expects students to respect and exhibit these principles as they form the basis of the quality of the institution and the quality of Davenport’s graduates. As stated in the Student Code of Conduct, the University may discipline a student for academic dishonesty which is defined as any activity that tends to undermine the academic integrity of
  • 5. the institution. Academic dishonesty includes, but is not limited to: cheating, fabrication, facilitating academic dishonesty, interference, plagiarism, self-plagiarism or violation of course rules. Definitions, procedures, and sanctions for these violations may be found under Student Code in the University catalog. A minor violation occurs the first time the student has a breach of academic integrity and typically involves an assignment or activity that does not represent a significant part of the course grade. The sanction for a minor academic integrity violation will be left to the instructor’s discretion; but generally, it will be a zero given on the assignment or activity. A major violation can occur in one of two ways: · It occurs the second time a particular student has a breach of academic integrity involving an assignment or activity regardless of whether or not it is a significant part of the course grade. · It also occurs on an assignment or activity that is a significant part of the course grade such as an exam or major paper even if it is the first violation. The sanction for a major academic integrity violation is an “F” in the course. All academic integrity violations will be reported by the instructor through the Incident Report system. The University utilizes plagiarism detection software. Papers will be submitted for comparison against all Internet content and against a database of previously submitted student papers. Non-Discrimination Policy -Equal Opportunity Education Davenport University maintains a policy of non-discrimination regarding students on the basis of race, color, religion, national origin, sex, weight, height, marital status, physical or mental limitations and/or disability in the administration of its
  • 6. admissions policies, educational policies, scholarships and loan programs and other University administered programs. In addition, the University does not discriminate regarding extra- curricular activities or employment practices. The University has a policy prohibiting unlawful discrimination or sexual harassment. Incidents of discriminatory harassment must be reported to the campus leader or his/her designee. For more information see www.davenport.edu/respect. Anti-Harassment Policy Davenport University supports a culturally diverse academic community and is committed to maintaining a positive environment that fosters respect among those represented in the University community. The policy of Davenport University is to provide an environment free from sexual harassment and acts of harassment on the basis of age, color, disability, familial status, height, marital status, national origin, political affiliation, race, religion, sex/gender, sexual orientation, veteran status and weight. Such harassment does harm to those who experience it and destroys the environment of mutual respect and tolerance that must prevail if Davenport University is to fulfill its mission. Therefore, prohibited harassment will not be tolerated at the University. For additional information or to report an issue contact the Executive Director of Risk Management/Senior Title IX Coordinator. ADA Statement Students with disabilities may request accommodations as provided within federal law. In order for the University to adequately review each case, requests should be made to the Student Access Coordinator prior to the start of the semester. Requests made after the start of the semester should be completed as early in the semester as possible to prevent delays in accommodation. Students should contact their advisor or go to the Davenport University website for the name of the Student Access Coordinator for the location where they attend. Students
  • 7. must submit their approved Instructor’s Documentation of Accommodation (IDA) form to their instructor to receive accommodations. This process must be student initiated and is not retroactive. Course Accommodations Following DocumentedConcussion- NCAA "Return to Learn" Following a reported concussion, a student may require cognitive rest, which includes but is not limited to: no reading, computer, texting, video games, or homework for 48 hours. For student-athletes or those with a diagnosed concussion, an evaluation by the DU Athletic Training Staff, DU Team Physician, or outside Physician may indicate additional accommodations for the completion of their academic work or class participation. These accommodations are managed through the Campus Life Office in conjunction with the DU Athletic Training Staff if applicable. Any student reporting concussions like symptoms should seek medical attention through their primary care physician, urgent care or in severe situations emergency room. All students should report the physician diagnosis of a concussion to the Center for Campus Life to ensure assistance and accommodations are in place. Military Assistance Davenport University recognizes and appreciates the extraordinary contributions of the members of our armed services. Service members and their dependents should check the military page of the DU website for educational benefits. Davenport University is committed to ensuring continuity of study for every Active Duty, Reserve, and Guard service member who is prohibited from completing a semester as planned due to reassignment, long term training/schools or deployments. Service members should work with their DU military specialist and instructors prior to these events in order
  • 8. to ensure proper preparation and handling of DU financial records and academic coursework so that academic re- integration is as seamless as possible upon return. Tutoring Services Davenport University provides free in-seat and online tutoring for students in most courses. For additional information, see the DU webpage at www.davenport.edu/tutoring. Student Responsibilities Students are bound by all policies of Davenport University and should familiarize themselves with these through reading the catalog, student handbook and instructor classroom policies. Students should review the DU website under Refund Policies for tuition reimbursement rules and procedures. All students must complete the final assessment for the course, such as the final exam, project, or presentation. Students who do not complete the final assessment will receive a grade of F. Students are expected to be adequately prepared for each class session. It is reasonable to expect at least two hours of outside study for every hour spent in the classroom (inseat or online). Students are expected to assist in maintaining a classroom environment that is conducive to learning. Free discussion, inquiry, and expression are encouraged. Behavior that interferes with the instructor’s ability to conduct the class or the ability of students to benefit from that instruction is not acceptable. Alternative Delivery StatementAlternative delivery formats require considerably more student time outside of class and maintain the same level of assignments and academic rigor as the traditional classroom format. “Blended inseat w/online” is an example of an alternative delivery format. Scheduled Class Meeting Times The State dictates minimal contact hour requirements that are rigidly upheld by the University. Some of that instructional time
  • 9. is used for tests. The University's expectation is that classes will meet for the entire assigned time. Attendance Requirement Regular attendance and active participation are essential elements in the learning process. Therefore, Davenport has implemented an Attendance Practice for all courses as follows: · Courses 199 and below - attendance is taken up to the last day to withdraw with a “W” grade · Courses 200 and above - attendance is taken the first two weeks of the semester/session For in-seat classes, attendance is taken on a daily basis starting the first class meeting. An absence is defined as missing more than one-half of a class period. For online classes, attendance is defined as participating in at least one graded academic activity each week. Postings notrelated to the graded discussion topics, emails, or course assignments may be disqualified for attendance purposes. Students are to notify the instructor of a planned absence a minimum of 24 hours prior to the course meeting time. Any unexcused absence will initiate the withdrawal process and merely notifying the instructor does not guarantee that the absence alert will be cleared. For complete details, students are expected to read the Attendance Practice available on the DU website. Research Approval Davenport University’s Institutional Review Board is a committee mandated by Federal laws to protect the rights and welfare of the human subjects participating in research activities. Compliance is monitored by the Office of Human Research Protection of the U.S. Department of Health and Human Services. DU’s IRB must review and approve all proposed academic research at DU or by DU faculty, staff or
  • 10. students that involve certain criteria to ensure that the research meets these governmental standards for the safety and protection of any human subjects involved in the research. NOTE: If your research involves surveys, questionnaires, focus- groups, or other methods involving people, you will need to have your study approved by the Davenport University Institutional Review Board. Review materials on the DU IRB website. Standardized Grade Scale The following grading scale is a University standard for courses in this area of study: Grade Percentage (%) A 100 – 94 A- 93 – 90 B+ 87 – 89 B 83 – 86 B- 80 – 82 C+ 77 -- 79 C 73 -- 76 F 72 -- 0
  • 11. Graduate Failing Grade Policy Students who receive a failing grade in a graduate course must repeat the course in the upcoming semester. Students who fail the same course a second time will be placed on academic suspension. In both cases, students are to immediately contact their advisor. Students should read the full policy in the DU Graduate catalog. Graduate Extra Credit Rule Extra credit not allowed at the graduate level is defined as those points that are given in addition to total points for work that was not assigned as part of the original course syllabus. In trying to help graduate students be successful, instructors may choose to offer the entire class the opportunity to redo the original assignment or to do an assignment similar in nature and worth the same points as the original assignment. If a different assignment is used, then the grade from the revised assignment must replace the grade given for the original assignment. The assignment cannot constitute additional points toward the grade for the original assignment or for the final class grade. CHAPTERS AND TOPICS THAT MUST BE COVERED-- COURSE OUTLINE (PREFERRED) 1. Chapter 1 – The Demand for Audit and Other Assurance Services 2. Chapter 2 – The CPA Profession 3. Chapter 3 – Audit Reports 4. Chapter 4 – Professional Ethics 5. Chapter 5 – Legal Liability 6. Chapter 6 – Audit Responsibilities and Objectives 7. Chapter 7 – Audit Evidence 8. Chapter 8 – Audit Planning and Materiality 9. Chapter 9 – Assessing the Risk of Material Misstatement
  • 12. 10. Chapter 10 – Assessing and Responding to Fraud Risks 11. Chapter 11 – Internal Control ad COSO Framework 12. Chapter 12 – Assessing Control Risk and Reporting on Internal Controls 13. Chapter 13 – Overall Audit Strategy and Audit Program 14. Chapter 14 – Audit of Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 15. Chapter 15 – Audit Sampling for Tests of Controls and Substantive Tests of Transactions 16. Chapter 16 – Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 17. Chapter 17 – Audit Sampling for Tests of Details of Balances 18. Chapter 18 – Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 19. Chapter 19 – Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 20. Chapter 20- Audit of the Payroll and Personnel Cycle 21. Chapter 21 – Audit of the Inventory and Warehousing Cycle 22. Chapter 22 – Audit of the Capital Acquisitions and Repayment Cycle 23. Chapter 23 – Audit of Cash and Financial Instruments 24. Chapter 24 – Completing the Audit 25. Chapter 25 – Other Assurance Services 26. Chapter 26 – Internal and Governmental Financial Auditing and Operational Auditing SPECIFIC ONLINE REQUIREMENTS Use of the My Accounting LabSoftware SPECIFIC BLENDED REQUIREMENTS · None SAMPLE WEEKLY CALENDARS – 15 Week Semester
  • 13. ACCT732 Auditing and Assurance Services Tentative Course Calendar Winter Semester 2019 Week Chapters Discussed Quizzes Exams 1 Ch.1 Ch.2 Chapter 1 2 Ch.3 Ch.4 Chapter 3 3 Ch.5 Ch,6 Chapter 5 4 Ch.7 Ch.8 Chapter 7 Exam #1 5 Ch.9 Ch.10 Chapter 9 6 Ch.11 Ch.12
  • 14. 7 Ch.13 Ch.14 Chapter 13 Exam #2 8 Ch.15 Ch.16 Chapter 15 9 Ch.17 Ch.18 Chapter 17 10 Ch.19 Ch.20 Chapter 19 Exam #3 11 Ch.21 Ch.22 12 Ch.23 Chapter 23 Exam #4 13 Ch.24 Ch.25
  • 15. 14 Ch.26 15 Exam #5 Specific Requirements: Completion of the on-line Pinnacle Manufacturing Integrated Case Application audit components at the end of selected chapters in the text including the following: · Part I ( Chapter 8) · Part II (Chapter 9) · Part III (Chapter 10) · Part IV (Chapter 12) · Part V (Chapter 14) · Part VI (Chapter 15) · All components of Pinnacle Manufacturing Integrated Case Application must be typed using the online working papers and using Word or Excel as appropriate. · All components/working papers of the Pinnacle Manufacturing Integrated Case Application must be properly labeled as illustrated in the text or as in last year’s on-line working papers. The preparer (student) needs to be identified on every working paper. Required Assessment Grading Rubric for Pinnacle Manufacturing Integrated Case Application:
  • 16. · 90 – 100% Audit project meets all requirements in length and content; shows excellent understanding of the material; AND grammar, structure, and spelling are at college level. · 80 – 89% Audit project meets all requirements in length and content; shows a good understanding of the material; AND grammar, structure, and spelling are at college level. · 70 – 79% Audit project meets all requirements in length and content; shows some understanding of the material; AND/OR grammar, structure, and spelling need some improvement. · 62 – 69% Audit project meets bare minimum requirements in length and content; lacks some key understanding of the material; AND/OR grammar, structure, and spelling need a lot of improvement. · 0 – 62% Audit project study does not meet minimum requirements in length and content; OR grammar, structure, and spelling are not at college level. Required Assessment: Excellence System Competency Tool: Pinnacle Manufacturing Integrated Case Application General Description: The assessment is given to the student to test his/her competency of the Pinnacle Manufacturing Integrated Case Application project. The assessment is based upon the Excellence System Competency for Critical & Creative Thinking and Ethical Reasoning & Action. Required Assessment Grading Rubric for Excellence System Competency: (Please contact your Associate Chair for assessment)
  • 17. Audit Paper Each graduate student in Accounting 732 is required to write a 6-8 page paper on a recent audit topic. The paper must be in APA format and include at least 10 references. The rubric for this paper is as follows: Criteria Inadequate=D (Below Standard) Adequate=C (Meets Standard) Above Average=B (Exceeds Standard) Exemplary=A (Far Exceeds Standard) Organization Writing lacks logical organization. It shows some coherence but ideas lack unity. Serious errors. Writing is coherent and logically organized. Some points remain misplaced and stray from the topic. Transitions evident
  • 18. but not used throughout essay. Writing is coherent and logically organized with transitions used between ideas and paragraphs to create coherence. Overall unity of ideas is present. Writing shows high degree of attention to logic and reasoning of points. Unity clearly leads the reader to the conclusion and stirs thought regarding the topic. Level of Content Shows some thinking and reasoning but most ideas are underdeveloped and unoriginal. Content indicates thinking and reasoning applied with original thought on a few ideas. Content indicates original thinking and develops ideas with sufficient and firm evidence. Content indicates synthesis of ideas, indepth analysis and evidences original thought and support for the topic. Development Main points lack detailed development. Ideas are vague with little evidence of critical thinking. Main points are present with limited detail and development. Some critical thinking is present. Main points well developed with quality supporting details and quantity. Critical thinking is weaved into points Main points well developed with high quality and quantity support. Reveals high degree of critical thinking. Grammar & Mechanics Spelling, punctuation, and grammatical errors create distraction, making reading difficult; fragments, comma splices, run-ons evident. Errors are frequent. Most spelling, punctuation, and grammar correct allowing reader to progress though essay. Some errors remain.
  • 19. Essay has few spelling, punctuation, and grammatical errors allowing reader to follow ideas clearly. Very few fragments or run-ons. Essay is free of distracting spelling, punctuation, and grammatical errors; absent of fragments, comma splices, and run-ons. Style Mostly in elementary form with little or no variety in sentence structure, diction, rhetorical devices or emphasis. Approaches college level usage of some variety in sentence patterns, diction, and rhetorical devices. Attains college level style; tone is appropriate and rhetorical devices used to enhance content; sentence variety used effectively. Shows outstanding style going beyond usual college level; rhetorical devices and tone used effectively; creative use of sentence structure and coordination Format Fails to follow format and assignment requirements; incorrect margins, spacing and indentation; neatness of essay needs attention. Meets format and assignment requirements; generally correct margins, spacing, and indentations; essay is neat but may have some assembly errors. Meets format and assignment requirements; margins, spacing, and indentations are correct; essay is neat and correctly assembled. Meets all formal and assignment requirements and evidences attention to detail; all margins, spacing and indentations are correct; essay is neat and correctly assembled with professional look. Learning Activities:
  • 20. Due to the many accounting areas covered in this course, students are encouraged to create study groups to ensure they will not be overwhelmed by the amount of material this course contains. Instructor Policies: Assessments: There will be a total of five exams (100 points each) in accounting 320 this semester. Each student will have 100 minutes to complete the exam. The exam will consists of 10-12 essay questions. Please refer to course calendar for scheduled exam dates. There will be 12 concept quizzes throughout the semester to measure the student’s comprehension of the material. Each quiz will consist of 20 multiple choice questions (the first two quizzes, chapters 1 and 3 will have 25 multiple choice questions). Please refer to course calendar for scheduled quiz dates. There will be 26 homework assignments (1 assignment per chapter) at 15 points per assignment. Please refer to course calendar for homework assignment due dates. There will be a total of 7 discussion posts. Please read the directions carefully when answering your initial discussion post. Each student is responsible for answering to at least 2 of their peers’ post. The responses must be substantial in nature and use references whenever necessary. Please refer to course calendar for homework assignment due dates. Note: If there is a computer issue while a student is taking the exam or quiz, he/she will need to contact the help desk at
  • 21. Davenport University to report the issue. Once I understand the issue and receive a report from the help desk, I will reset the exam/quiz for the student. While I fully understand that errors will occur, I will only allow up to 1 reset for both an exam and a quiz. Note: Please use your own words when answering the essay questions on the exams. Any form of plagiarism will not be tolerated and will be reported to Davenport University. Late Work: All students are expected to meet all deadlines for homework, assessments and projects. There will be no extensions provided. Extra Credit: There will be no opportunities for extra credit in this course. Plagiarism/Cheating Consequences: University Policy: 1. The first offense may minimally result in failure of the assignment, test, project or presentation. 2. The second offense may minimally result in failure of the course in which the cheating or plagiarism has occurred. The second offense will be documented in the student’s permanent file and referred to Judicial Affairs. 3. The third offense may result in dismissal from the University. The third offense will be documented in the student’s permanent file and referred to Judicial Affairs. Required Assessment Percentage of Course Grade · Exam ([email protected] points) 500
  • 22. · Quizzes ([email protected] points, first two quizzes @ 25 points) 250 · Pinnacle Project ([email protected] points) 120 · Homework ([email protected] points) 390 · Discussion ([email protected] points) 140 · Audit Paper (1 @ 100 points) only for Graduate students enrolled in Accounting 732) 100 Total Points 1,500 Outcome3 Mastered Create/Evaluate 2 Reinforced Apply/Analyze 1 Introduced Understand/ Remember 0 Not exhibited by student 1. Exhibits innovative thinking to envision potential possibilities in situations Evaluates and applies appropriate unique ideas, innovative questions, and creates original formats Applies unique ideas, innovative
  • 23. questions, and creates original formats Includes a limited number of unique ideas, original questions and/or formats 2. Embraces contradictions in order to challenge the status quo by considering multiple perspectives Alternate, divergent or contradictory ideas are presented coherently and contextualized effectively Alternate, divergent or contradictory ideas are present and an attempt is made to contextualize them, although the author may have difficulty coordinating all the varying approaches Alternate, divergent or contradictory ideas are present, but are not contextualized or logically consistent with other parts of the whole 3. Takes risks which exhibit new and/or unique approaches to either create knowledge or to solve problems Actively seeks out and follows through on untested and potentially risky directions or approaches to the assignment in the final product Incorporates new directions or approaches to the assignment in the final product Considers new directions or approaches without going beyond the guidelines of the assignment 4. Assesses relevant information and interprets it effectively
  • 24. Assesses multiple expert perspectives to create a comprehensive analysis Examines expert opinion in order to effectively determine its validity Accepts expert opinion as mostly fact with little questioning of validity 5. Generates well-reasoned conclusions and solutions, testing them against relevant criteria to consider practical consequences Frames a position which demonstrates ownership for constructing knowledge or questions which integrate objective analysis and intuition Exhibits some original thinking that acknowledges, refutes, synthesizes or extends other assertions, although some aspects may have been adopted Forms position or hypothesis that is clearly inherited or adopted with little original consideration 6. Thinks open-mindedly within alternative systems of thought Synthesizes others' perspectives and additional diverse perspectives are drawn from outside information to qualify analysis. Balance is demonstrated between strengths and weaknesses of perspectives. Analyzes other perspectives clearly, but balance is needed on strengths and weaknesses of perspectives Presents a single perspective and fails to discuss others'
  • 25. perspectives Excellence System Competency: Critical & Creative Thinking Graduates develop an appreciation of the importance of context and perspective when identifying and challenging assumptions, ideas, processes, and experiences Creative Thinking Outcomes Critical Thinking Outcomes Outcome 3 Mastered Create/Evaluate 2 Reinforced Apply/Analyze 1 Introduced Understand/ Remember 0 Not exhibited by student 1. Defends why an ethical issue exists Argues effectively for the existence of the ethical issue with an enhanced understanding of its complexity and relationship to other issues Explains the ethical issue with a greater sense of its complexity and relationship to other issues Identifies the basic
  • 26. ethical issue without a firm grasp of its complexity Not identified or demonstrated by the student 2. Concludes which ethical principles, concepts, theories, and values bear on the problems faced in various scenarios Argues which ethical principles are most relevant to the issue Explains several ethical principles relevant to the issue Lists some ethical principles relevant to the issue Not identified or demonstrated by the student 3. Assesses ethical issues and problems that arise in ordinary, day-to-day practice Prioritizes several courses of action to consider with a judgment of each pro and con of the proposed solutions Examines several courses of action, but discussion only focuses on 1-2 pros and cons of the proposed solutions Lists 2 or 3 courses of
  • 27. action, but fails to discuss the pros and cons of the proposed solutions Identifies one course of action to consider with little or no discussion of the pros and cons of the proposed solution 4. Develops alternatives that integrate and synthesize ethical issue Appraises alternatives that can impact the dilemma both positively and negatively Compares and contrasts several potential alternatives with in- depth discussion of the merits of each Outlines two or three alternatives with limited discussion of pros and cons of the alternatives Alternatives are weak, incomplete or not stated 5. Evaluates alternative solutions to ethical problems or dilemmas Judges alternative courses of action and justifies recommended or preferred solutions Identifies alternative courses of action and offers an in-depth discussion of solutions
  • 28. Reports alternative courses of action, but has limited or no justification for solutions Not identified or demonstrated by the student 6. Designs a solution that can be evaluated in relation to the ethical problem Differentiates between potential solutions to recommend a reasonable action; justifies the selection of the preferred action Differentiates between potential solutions to reach a reasonable action; compares possible action(s) Describes one or two solutions, but fails to design a reasonable action Not identified or demonstrated by the student Excellence System Competency: Ethical Reasoning & Action Graduates recognize that integrity is an essential component of accountability and is required in the evaluation of differing value systems to determine appropriate courses of action QSO 640 Module Eight Short Paper Guidelines and Rubric
  • 29. Overview: This assignment will help you understand how projects are monitored and controlled. Prompt:Research indicates that organizations believe that once the project management plan is developed, no further actions are necessary until the project is ready for delivery to the customer or project sponsor. In considering this statement, write a paper describing the project manager’s role in monitoring tasks, directing resources, managing change requests, and preparing for project closure. Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value Monitoring Tasks Meets “Proficient” criteria and illustrates with examples Describes the project manager’s role in monitoring tasks Describes the project manager’s role in monitoring tasks, but is inaccurate and/or missing details Does not describe the project manager’s role in monitoring tasks 20 Directing Resources Meets “Proficient” criteria and illustrates with examples Describes the project manager’s role in directing resources Describes the project manager’s role in directing resources, but is inaccurate and/or missing details Does not describe the project manager’s role in directing resources 25 Managing Change Requests Meets “Proficient” criteria and illustrates with examples Describes the project manager’s role in managing change
  • 30. requests Describes the project manager’s role in managing change requests, but is inaccurate and/or missing details Does not describe the project manager’s role in managing change requests 20 Preparing for Project Closure Meets “Proficient” criteria and illustrates with examples Describes the project manager’s role in preparing for project closure Describes the project manager’s role in preparing for project closure, but is inaccurate and/or missing details Does not describe the project manager’s role in preparing for project closure 25 The following critical elements must be addressed: I. Describe the project manager’s role in monitoring tasks. II. Describe the project manager’s role in directing resources. III. Describe the project manager’s role in managing change requests. IV. Describe the project manager’s role in preparing for project closure. Guidelines for Submission: Your paper should be between 1 and 2 pages, double-spaced, have one-inch margins, and use 12- point Times New Roman font and the most recent version of APA format. Articulation of Response Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy-toread format Submission has no major errors related to citations, grammar, spelling, syntax, or organization
  • 31. Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas 10 Total 100%