COURSE SYLLABUS

School of Management
The University of Texas at Dallas

Course: AIM 6334-OG1 – Auditing

Instructor: Tiffany Bortz, CPA
Semester: Spring 2006
Course Start/End Date: 1/9/06 through 5/1/06
Contact Information:
-- Phone: (972) 883-4774
-- Email: tabortz@utdallas.edu
-- Website: www.utdallas.edu/~tabortz
-- Office Hours: Tuesdays from 2:00p.m. to 4:00p.m.
Wednesdays from 3:00p.m. to 4:00p.m.

| Course Information | Technical Requirements | Course Access | Communications |

| Student Assessment | Scholastic Dishonesty | Course Evaluation | Course Schedule |

Course Information
Course Description

This course introduces the basic concepts, philosophy, standards, procedures, and practices of
auditing. Topics include generally accepted auditing standards, the changing role of the
independent auditor, professional conduct and ethics, auditor’s reporting responsibilities, risk
assessment, internal control, evidential matter and management fraud.

Learning Objectives

This course has three primary objectives:

(1) Develop an understanding of auditing and assurance services.
(2) Develop an understanding of the auditor’s reporting obligations and responsibilities.
(3) Develop an understanding of the ethical and legal issues of providing professional services in a
regulatory environment.

Course Prerequisite

AIM 6330 – Intermediate Financial Accounting I (or equivalent)

Instructor Information

Tiffany Bortz has been a member of the faculty at The University of Texas at Dallas since May
2001. She has been an undergraduate and graduate level instructor for Intermediate Financial
Accounting I and II and Auditing. She has also been an undergraduate level instructor for Cost
Management Systems, and Introductory Management Accounting. She has also developed two
online courses for the AIM Online Master of Science Program.

Ms. Bortz graduated from Texas A&M University with a Bachelor of Business Administration in
Accounting in 1994 and a Master of Science in Accounting in 1995. She was an employee of
office in the assurance and business advisory services practice for approximately five years. As
an auditor, she planned and coordinated all phases of an audit, supervised numerous staff, and
developed client relationships primarily in the telecommunications industry. Additionally, on
several occasions, Ms. Bortz served as lead instructor for the required training course for newly
hired employees. After leaving PWC, she was employed with a local accounting firm for
eighteen months. As an audit manager, she worked primarily on the audits of employee benefit
plans and reviews and compilations for nonpublic companies, primarily in the construction
industry. Additionally, she developed a five-module training course for new hires.

Ms. Bortz is licensed as a Certified Public Accountant in the state of Texas.

Course Materials

The textbook for this course has been customized from Auditing & Assurance Services, Fourth
Edition, by Messier, Glover, and Prawitt.

Textbook: AIM 6334 – Auditing

Publisher: McGraw-Hill Primis Online

ISBN #: 0-390-589748

Textbooks and some other bookstore materials can be ordered online through MBS Direct
Virtual Bookstore or Off-Campus Books online ordering site. They are also available in stock at
UTD Bookstore and Off-Campus Books.

Technical Websites

Below is a list of technical websites you may need to refer to while taking this course:

• www.aicpa.org
• www.sec.gov
• www.pcaobus.org

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Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical
requirement must be met to enable a successful learning experience. Please review the
important technical requirements and the web browser configuration information.

Course Access and Navigation

This course was developed using a web course tool called WebCT. It is to be delivered entirely
online. Students will use UTD NetID account to login to the course at: http://webct.utdallas.edu.
Please see the details of course access and navigation information.

To get started with a WebCT course, please see the Getting Started: Student WebCT
Orientation.
If you have any problems with your UTD account or any problem with the UTD WebCT server,
you may email to: assist@utdallas.edu or call the UTD Computer Helpdesk at: 972-883-2911. If
you encounter any technical difficulties within the course site, please send an email to
gmbasupport@utdallas.edu.

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Communications
WebCT course has built-in communication tools which will be used for course interactions and
communications. Some external communication tools such as regular email and web
conferencing tool may also be used during the semester. Please see more details about
communication tool information.

Interaction with Instructor: Instructor will communicate with students mainly using the
Discussion board. Students may send personal concerns or questions to me using the course
Email tool. Instructor will reply to student emails or Discussion board messages within 3 working
days under normal circumstances.

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Student Assessment
Grading Information

Your final grade in this course will be determined as follows:

Examination 1…………………… 100 points

Examination 2…………………… 100 points
Examination 3…………………… 100 points

TOTAL 300 points

Translation of the total score into a letter grade will be based on the instructor’s judgment. The
letter grade will reflect each student’s performance relative to the class and standards expected
of graduate students.

You can check your grades by accessing the “My Grades” icon on the Student Tools page after
the grade for each assessment task is released.

Suggested Problems

I suggest that you work all of the “Review Questions” and “Multiple-Choice Questions” for each
chapter. While there will be no points allocated to homework, there is a direct correlation between
working problems and performing successfully on examinations.

Solutions to the “Review Questions” and “Multiple Choice Questions” are posted on WebCT.
Examinations

There will be three non-cumulative examinations in this course. The format of the first two
examinations will be multiple choice questions and will be taken online.

You can access these examinations by clicking the Online Exams icon and then clicking the
available link. Each examination is timed and can only be accessed once within the scheduled
time window. Please read the on-screen instructions carefully before you click the Begin Quiz
button. After each examination is graded and released, you may go back to the quizzes page
and click the “View scores” button (on the quiz) to review your results.

The format of the third examination will be multiple choice questions. The third examination will
be a closed-book, proctored examination.

All examinations must be taken during the scheduled “Exam Windows”, as there will be no
makeup examinations offered for this course.

Proctored Final Exam Information

This course requires a proctored final examination. An on-campus exam session is scheduled
on Friday, April 21, from 9:00 a.m. to 5:00 p.m. in SOM 1.110 under the supervision of a
proctor.

Students who are not able to attend this exam session can arrange an individually proctored
exam with a testing service of their choice at a date within this required exam time window:
(April 19 through April 22). For local students, testing services are available at the UTD
Learning Resources Center. Students who find UTD geographically inconvenient may use a
preapproved testing service at a convenient location. All individually arranged proctored exams
must be completed within the stated exam time window. Student using either the UTD testing
service at the Learning Resources Center or an outside testing service must inform the
instructor, as well as the Global MBA Online office (gmbasupport@utdallas.edu). A proctored
exam form must be completed and sent back to the GMBA Office before Friday, March 31,
2006. Please go to the Proctored Exam Information page to download the Proctored Exam
Form and find all the detailed information and procedures on arranging a proctored exam. All
completed exams must be received by Wednesday, April 26, 2006 to allow timely grade
reporting to UTD Registrar.

The GMBA Office requests all students who need to use testing services strictly follow the
proctored exam scheduling deadlines. If any student fails to submit the exam form on time, the
student will be required to come to campus and attend the scheduled class exam session (or
seek instructor’s approval for any special arrangements).

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Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. An online instructional assessment form will be
made available for your confidential use. Please look for the course evaluation link on the
course Homepage towards the end of the course.

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 6334 COURSE OUTLINE

DATE MODULE SESSION CHAPTER TOPIC

1/9/06 1 1 1 Introduction to Financial Statement Auditing

1 2 2 Financial Statement Audit Environment

1/16/06 1 3 3 Audit Risk and Materiality

4 3 Fraud Risk Assessment

1/23/06 1 5 19 Code of Professional Conduct

1/30/06 1 6 4 Audit Evidence and Audit Documentation

EXAMINATION 1 (online)
Exam Window: 2/4 – 2/6

2/13/06 2 7 5 Planning and Types of Audit Tests

2/20/06 2 8 6 Internal Controls

2/27/06 2 9 7 Auditing Internal Control Over Financial Reporting

3/6/06 No Assignment This Week (Spring Break)

3/13/06 2 10 8 Audit Sampling

EXAMINATION 2 (online)
Exam Window: 3/18 – 3/20

3/27/06 3 11 10 Auditing Revenue and Receivables

4/3/06 3 12 16 Auditing Cash and Investments

4/10/06 3 13 17 Completing the Engagement

4/17/06 3 14 18 Audit Reports and Reports on Internal Control

EXAMINATION 3 (proctored)
Exam Window: 4/19 – 4/22
Campus Session: 4/21 – SOM 1.110