course syllabus - business.ju.edu.jobusiness.ju.edu.jo/lists/courses/attachments/330... · course...

QF-AQAC-03.02BS.1.2 Course Syllabus

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Course Syllabus

1. Department Name: Accounting

2. Program Name: BA in Accounting

3. Program Code

4. Course Code and Title: Auditing 1 1602311

5. Course credits: 3

6. Pre-requisites: 1602201

7. Course Instructor/ Coordinator Name, Email and Office hours

Ali Al-Thuneibat

[email protected]

Sun, Tue. And Thu 10-11 Mon and wed 11-12:30

8. Course web-page: UJ E -Learning

9. Academic year: 2019

10. Semester: √ First Second Summer

11. Textbook(s)

- Al_Thuneibat, A.(2017), Auditing in Light of International Standards on Auditing, Dar

Wael, Amman, Jordan

- Arens, A. A., Elder, R. J., Beasley, M. S. and (2017), Auditing and Assurance Services, An

Integrated Approach, Prentice Hall, , Inc., New Jersey

12. References

Recommended books, materials, and media

1- Boynton, W. C., Johnson R. N. and Kell W. G. (2010), Modern Auditing, John Wiley

and Sons, Inc. New York, USA.

2- Woolf, E. (1997), Auditing Today, Prentice Hall, London.

3- Thibodeau, J. and Freier, D (2009), Auditing After Sarbanes-Oxley, 2ed, Mcgaw-Hill.

4- Sherer, M. and Turley, S (Eds). (1997), Current Issues in Auditing, Chapman and Hall,

London

13. Other resources used : http://www.ifac.org/auditing-assurance

http://www.aicpa.org

14. Course description (from the catalog) This course contains two parts, first part describes the assurance services provided by the

auditor including auditing, and the role of certified public accountant in light of auditing and

ethical standards as well as the legal responsibilities of auditors. It also discusses the final

http://www.ifac.org/auditing-assurance

http://www.aicpa.org/


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product of auditing which is the auditor’s report.

The second part describes the audit process in the manner that will enable the student to apply

the concepts developed ,this part explains the auditing procedures and techniques, which

starts with audit planning in depth including audit objectives, risk assessment , materiality,

audit evidence, internal control and audit reports.

15. Course Intended Learning Outcomes: (All CILOs must start with an action verb, please use ANNEX I for getting a better

understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.)

Mapping to PILOs

CILOs (Preferred not to exceed 12 CILOs)

a b c d e f g h

1. Understand Nature of auditing .

(Comprehension) x x

2. Explain the assurance services, types of audits

and auditors.

(Comprehension).

x x x

3. Emphasize the audit standards

(Comprehension) x x x

4. Address the legal liability considerations for

auditors.

(Comprehension)

x x

5. Review the ethics and audit profession (Comprehension)

x x x

6. Discuss audit planning (Comprehension)

x x x x

7. Consider internal control

(Application) x x x

8. Nature and type of audit evidence

(Synthesis) x x x

9. Analyze audit reports

(Analysis) x x x


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17. Description of Topics Covered (The description should be from the textbook used)

Topic Title

Description

Understand Nature of

auditing .

This topic focuses on nature of auditing

Explain the assurance

services, types of audits and

auditors.

This part explains in detail the assurance services, types of audits and auditors.

Emphasize the audit

standards

This section considers audit standards (GAAS)

Address the legal liability

considerations for auditors.

This topic focusing on addressing the legal liability consideration

of auditors.

Ethics and audit profession Ethics and audit profession are considered in this section, and

auditors' Professional Code of Conduct is explored here.

Discuss audit planning Audit planning is explored according to this topic.

Consider internal control Internal control is of major importance according to this part for

both the company represented by its management as well as for

external auditors.

Nature and type of audit Audit evidence is explored according to this topic.

16. Course evaluation: (Formative and summative assessment methods are expected)

Assessment Type

Details/ Explanation of Assessment in relation to CILOs

Number Weight Date(s)

Midterm Nature of audit, assurance services, audit standards, responsibilities and ethics.

1,2,3,4,5 30 % Week 8

Short exam Audit planning and internal control

6,7 10% Week 12

Quizzes and Participation

All 1-9 10 %

Final Cover all the topics above and Statement of Cash Flows

1-9 50 % Week 16

Total 100%


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evidence

Analyze auditing reports

Auditing reports are explained in so detail here, showing the

main difference among the different reports.

18. Course Weekly Breakdown:

Week Date Topics covered CILOs Teaching Method Assessment

1 Understand Nature of auditing .

1 Lectures class discussions

Exams and class participation

2 Understand Nature of auditing .



3 Explain the assurance services, types of audits and auditors.

2 Lectures Exercises


4 Emphasize the audit standards



5 Emphasize the audit standards



6 Address the legal liability considerations for auditors.



7 Address the legal liability considerations for auditors.



8 Ethics and audit profession 5 Lectures class discussions


9 Ethics and audit profession

Midterm Exam


-------

Midterm Exam

10 Audit planning 6 Lectures class discussions


11 Audit planning 6 Lectures class discussions


12 Internal control Short Exam


------

Short Exam

13 nature and type of audit evidence



14 Auditing reports 9 Lectures class discussions


15 Auditing reports 9 Lectures class discussions



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16 Final Exam All Final Exam

19. Others:

Description

Attendance policies:

Attendance University policy is that students are to attend all

classes and to arrive on time. Verified emergencies may

require an absence or delay, but habitual tardiness or absence

affects your learning and disrupts the class. Your presence is

important since student contributions are a significant part of

classroom activity and absence deprives others of your

contributions. Students are not allowed to miss more than

15% of the classes during the semester. Failing to meet this

requirement will be dealt with according to the university

disciplinary rules.

Absences from exams and handing in assignments on time:

Exams. Any absence from an exam that is not excused, will

result in a grade of ZERO. For an absence to be excused, the

student must provide an appropriate documentation and give

advance notification.

Assignments’ University policy is, that assignments are due

on the date assigned. Instructors may refuse to accept late

assignments or lower the grade that would be otherwise

given.

Health and safety procedures:

Honesty policy regarding cheating, plagiarism, misbehavior:

The Honor Code is an integral part of university life.

Students are responsible, therefore, for understanding the

code’s provisions. Cheating and attempted cheating,

plagiarism, lying, and stealing of academic work and related

materials constitute Honor Code violations. In the spirit of

the code, a student’s word is a declaration of good faith

acceptable as truth in all academic matters. To maintain an

academic community according to these standards, students

and faculty must report all alleged violations to the Honor

Committee.

Plagiarism is a serious academic offense. Plagiarism is the

use of someone else’s ideas, words, projects, artwork,

phrasing, sentence structure or other work without properly

acknowledging the ownership (source) of the property

(item). Plagiarism is dishonest because it misrepresents the

work of someone else as one’s own.

Any violations of the University’s academic rules,

regulations or directives are reported to the head of the

department and may result in one of the university

disciplinary measures.


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Course Coordinator: Prof. Ali Al-Thuneibat

Head of Department: Dr. Hamzah Al-Mawali

Head of curriculum committee/ School Level:

Dean: Prof. Fayez haddad

Approved by the Program Coordinator/ Head of the Department on:

Copy to:

Head of Department

Assistant dean for Development and Quality Assurance

Course Portfolio

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