Syllabus-Economics 112

Winter 2014: Auditing and Attestation: CLASS 42333

Basin Eng! "m! 1#2-#-$:4# %!m!
Economics 112: &'is class is designed to address t'e needs o( 2 ty%es o(
students: 1) students *'o %lan to sit (or t'e Auditing Section o( t'e +ni(orm C,A
e-am and. 2) students interested in becoming business managers/ e-ecuti0es *'o
*ill be res%onsible (or establis'ing and monitoring t'eir organi1ation2s internal
controls! &'is class *ill co0er internal controls o0er (inancial statements. accounting
%rocesses and ste%s needed (or an auditor to %ro0ide auditing3 attestation and
assurance ser0ices. and met'ods (or managers to establis' and e0aluate internal
controls!
Required: Accounting 10A and 10 B!
Instructor: 4eraldine 4ail3 C,A 5inacti0e)
&ele%'one: 631-4$#-0#71 58ome- a(ter 9 am and be(ore 9:30 %m)
Cell: 631-227-$244
:((ice 'ours: ;W 2:30-4:30 E<< "oom 403E
:((ice %'one during o((ice 'ours: 631-4#9-2#23
Email contact: ggail=ucsc!edu
Text Book: Lou*ers3 "amsay3 Sinason3 Stra*ser3 &'ibodeau: Auditing and
Assurance Ser0ices3 #t' Edition!
SUPPLIES: La% to% or ot'er de0ise *it' *eb access
Grading:
>ui11es on eac' c'a%ter: 17 = # %oints eac' 6# %oints 12?
8ome*or-17 c'a%ters = 10 %oints eac' 170 %oints 24?
2 ;id-terms 5modi(ied cur0e) 2 = 120 %t! eac' 240 %oints 34!$?
@inal e-am 5modi(ied cur0e) 200 %oints 26!6?
&otal %ossible 695
points
100 ?
E-tra Credit 2 = 1# 30 4 ?
Grading Scale:
AA 59# ?) $$0 B 5$0?) 41
7
A 590 ?) 625 Co %ass 41
6
A- 567 ?) 604
BA 563?) 576
B 579?) 549
B- 57#?) 521
CA 572?) 500
C 5$6?) 472
C- 5$4?) 444
Slla!us: Page 2
Econ" 112#$inter 2%12
&lass Room Etiquette: ,lease3 no cell %'ones or taling in class once
class 'as started! Be considerate so ot'ers can 'ear!
'ail (ui))es: t'ere is no mae-u% (or missed Dui11es!
>ui11es *ill be based u%on t'e %re0ious dayEs lecture and t'e content o( eac'
c'a%ter including &ables3 ;!C! Duestions and de(initions!
>ui11es *ill be sent by t'e %osted time to: 5email) ggail=ucsc!edu3 5*eb-access)
sa0ed to your dro%-bo- on eCommons3 or te-t message to 631-227-$244! <n a total
(ailure o( electronics3 Dui11es *ill be acce%ted on a 3-# card! All %ostings must
include your name3 t'e c'a%ter /module o( t'e Dui1!
*ome+ork: 8ome*or must be %osted to your dro%-bo- on E-Commons by
mid-nig't eac' @riday! 8ome*or must be original! We *ill gi0e 1ero %oints (or
any co%ying o( 'ome*or ans*ers bet*een students or (rom %rior classes! Co%ying
is considered to be c'eating! Fou may also be re(erred to your ,ro0ost (or
disci%linary action!
,ssignment (ualit: Fou must s%ell c'ec and use good Englis' (or your
'ome*or and e-tra-credit assignments! Write t'ese %a%ers as i( you *ere
submitting *or (or your C,A e-am or to your em%loyer!
E-TR, &RE'IT: 2 assignments may be submitted (or e-tra credit! 1) a %a%er on
Enron %roblems and 'o* t'ese issues *ere addressed in t'e S:G legislation! 2) @lo*
c'art o( a business %rocess t'at you 'a0e re0ie*ed noting riss and controls! Bot'
are (or u% to 1# %oints!
.idterm 1: .onda /e!" 0: c1a2ters 1 to 3
.idterm 2: .onda4 .arc1 0: &1a2ters 5 to 12
/inal Exam: Com%re'ensi0e *it' e-tra em%'asis on ;odules B3 C3 E3 @ and
8!