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Sistema Universitario Ana G. Méndez School for Professional Studies
Florida Campuses Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
ACCO 706
ADVANCED AUDITING I
AUDITORIA AVANZADA I
© Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados.
© Ana G. Méndez University System, 2007. All rights reserved
ACCO 706 Advanced Auditing I 2
Prep. 2008. Carlos Avila, MBA
TABLA DE CONTENIDO/TABLE OF CONTENTS
Página/Page
Prontuario ........................................ .............................................................................. 3
Study Guide ....................................... ............................................................................ 9
Workshop One ...................................... ....................................................................... 14
Taller Dos ........................................ ............................................................................. 17
Workshop Three .................................... ...................................................................... 21
Taller Cuatro ..................................... ........................................................................... 24
Workshop Five/Taller Cinco ........................ ............................................................... 27
Anejo A/Appendix A ................................ .................................................................... 30
Anejo B/Appendix B ................................ .................................................................... 32
Anejo C/Appendix C ................................ .................................................................... 34
Anejo D/Appendix D ................................ .................................................................... 35
Anejo E/ Appendix E ............................... .................................................................... 37
Anejo F/Appendix F ................................ ..................................................................... 39
Anejo G/Appendix G ................................ ................................................................... 40
Anejo H/Appendix H ................................ .................................................................... 41
Anejo I/Appendix I ................................ ....................................................................... 42
Anejo J/Appendix J ................................ ..................................................................... 44
Anejo K/Appendix K ................................ .................................................................... 45
Anejo L/Appendix L ................................ ..................................................................... 46
Anejo M/Appendix M ................................ ................................................................... 47
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PRONTUARIO
Título del Curso: Auditoría Avanzada I Codificación: ACCO 706 Duración: 5 semanas Pre-requisito: ACCO 610, ACCO 620 Descripción:
Estudio de la auditoria de los estados financieros, desde el aspecto teórico. Se incluyen
los estándares de auditoria generalmente aceptados (GAAS por sus siglas en ingles) y
los estándares de atestación; el reporte Standard y otros tipos de reporte; el Código de
Ética del AICPA; responsabilidad legal del auditor y el efecto de la ley Sarbanes-Oxley
en las auditorias de corporaciones publicas; control interno, pruebas de control,
pruebas substantivas, otros procedimientos de auditoria, evidencia, eventos
subsiguientes.
Objetivos Generales:
Al finalizar el curso, el estudiante:
1. Describir la aplicación de los estándares de auditoria generalmente
aceptados (GAAS) en la ejecución de la auditoria de estados financieros y
redacción del reporte del contador independiente.
2. Explicar la importancia de la conducta ética en la práctica de la
contabilidad publica, según requieren las reglas del Código de Ética del
AICPA y sus Interpretaciones.
3. Explicar la responsabilidad legal del auditor bajo la ley común, ley
estatutaria y la ley Sarbanes-Oxley.
Textos y Bibliografía:
Arens, A. A., Elder, R.J., & Beasley, M. S. (2008). Auditing and assurance
services. (12th ed.). New York, NY: Prentice Hall.
Louwers, T.J., Ramsay, R.J., Sinason, D. M., & Strawser, J.R (2007). Auditing
and assurance services. (3th ed.).New York, NY: McGraw-Hill/Irwin.
Hopwood, W. S., Leiner, J.J., & Young, G. R. (2008), Forensic accounting. (1th
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ed.). New York, NY: McGraw-Hill/Irwin.
Evaluación:
Examen 20%
Asignaciones y participación 20%
Presentación oral y escrita 20%
Examen final 20%
Portafolio 20%
Escala:
100-90 A 89-80 B 79-70 C 69-60 D 59-0 F
Descripción de las Normas del Curso:
1. Este curso sigue el modelo “Discipline-Based Dual-Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, el mismo esta
diseñado para promover el desarrollo de cada estudiante como un
profesional bilingüe. Cada taller será facilitado en inglés y español,
utilizando el modelo 50/50. Esto significa que cada taller deberá ser
conducido enteramente en el lenguaje especificado. Los lenguajes serán
alternados en cada taller para asegurar que el curso se ofrece 50% en
inglés y 50% en español. Para mantener un balance, el módulo debe
especificar que se utilizarán ambos idiomas en el quinto taller, dividiendo
el tiempo y las actividades equitativamente entre ambos idiomas. Si un
estudiante tiene dificultad en hacer una pregunta en el idioma
especificado, bien puede escoger el idioma de preferencia para hacer la
pregunta. Sin embargo, el facilitador deberá contestar la misma en el
idioma designado para ese taller. Esto deberá ser una excepción a las
reglas pues es importante que los estudiantes utilicen el idioma
designado. Esto no aplica a los cursos de lenguaje que deben ser
desarrollados en el idioma propio todo en inglés o todo en español según
aplique.
2. El curso es conducido en formato acelerado, eso requiere que los
estudiantes se preparen antes de cada taller de acuerdo al módulo. Cada
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taller requiere un promedio de diez (10) horas de preparación y en
ocasiones requiere más.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se
ausente al taller deberá presentar una excusa razonable al facilitador. El
facilitador evaluará si la ausencia es justificada y decidirá como el
estudiante repondrá el trabajo perdido, de ser necesario. El facilitador
decidirá uno de los siguientes: permitirle al estudiante reponer el trabajo o
asignarle trabajo adicional en adición al trabajo a ser repuesto. Toda
tarea a ser completada antes del taller deberá ser entregada en la fecha
asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las
siguientes opciones:
a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en
la nota existente.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a
dos por debajo de la nota existente.
5. La asistencia y participación en clase de actividades y presentaciones
orales es extremadamente importante pues no se pueden reponer. Si el
estudiante provee una excusa válida y verificable, el facilitador
determinará una actividad equivalente a evaluar que sustituya la misma.
Esta actividad deberá incluir el mismo contenido y componentes del
lenguaje como la presentación oral o actividad a ser repuesta.
6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin
embargo, cada miembro de grupo deberá participar y cooperar para lograr
un trabajo de excelencia, pero recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y
no plagiado. Se debe entender que todo trabajo sometido esta citado
apropiadamente o parafraseado y citado dando atención al autor. Todo
estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea
plagiado, copiado o presente trazos de otro será calificado con cero (vea
la política de honestidad académica).
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8. Si el facilitador hace cambios al módulo o guía de estudio, deberá
discutirlos y entregar copia a los estudiantes por escrito al principio del
primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes
proveyendo su correo electrónico, teléfonos, y el horario disponibles.
10. El uso de celulares esta prohibido durante las sesiones de clase; de haber
una necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y familiares no registrados en el curso no está permitida
en el salón de clases.
12. Todo estudiante esta sujeto a las políticas y normas de conducta y
comportamiento que rigen al SUAGM y el curso.
Nota: Si por alguna razón no puede acceder las dire cciones electrónicas
ofrecidas en el módulo, no se limite a ellas. Exis ten otros motores de búsqueda y
sitios Web que podrá utilizar para la búsqueda de l a información deseada. Entre
ellas están:
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
El/la facilitador(a) puede realizar cambios a las d irecciones electrónicas y/o
añadir algunas de ser necesario.
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Filosofía y Metodología Educativa:
Este curso está basado en la teoría educativa del Constructivismo.
Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de que,
reflexionando a través de nuestras experiencias, podemos construir nuestro propio
conocimiento sobre el mundo en el que vivimos.
Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”
que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es
simplemente el proceso de ajustar nuestros modelos mentales para poder acomodar
nuevas experiencias. Como facilitadores, nuestro enfoque es el mantener una
conexión entre los hechos y fomentar un nuevo entendimiento en los estudiantes.
También, intentamos adaptar nuestras estrategias de enseñanza a las respuestas de
nuestros estudiantes y motivar a los mismos a analizar, interpretar y predecir
información.
Existen varios principios para el constructivismo, entre los cuales están:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el
aprendizaje debe comenzar con situaciones en las cuales los estudiantes
estén buscando activamente construir un significado.
2. Significado requiere comprender todas las partes. Y, las partes deben
entenderse en el contexto del todo. Por lo tanto, el proceso de
aprendizaje se enfoca en los conceptos primarios, no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los
estudiantes utilizan para percibir el mundo y las presunciones que ellos
hacen para apoyar dichos modelos.
4. El propósito del aprendizaje, es para un individuo, el construir su propio
significado, no sólo memorizar las contestaciones “correctas” y repetir el
significado de otra persona. Como la educación es intrínsicamente
interdisciplinaria, la única forma válida para asegurar el aprendizaje es
hacer del avalúo parte esencial de dicho proceso, asegurando que el
mismo provea a los estudiantes con la información sobre la calidad de su
aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
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6. Proveer herramientas y ambientes que ayuden a los estudiantes a
interpretar las múltiples perspectivas que existen en el mundo.
7. El aprendizaje debe ser controlado internamente y analizado por el
estudiante.
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STUDY GUIDE
Course Title: Advanced Auditing I
Code: ACCO 706
Time Length: 5 weeks
Pre-requisite: ACCO 610, ACCO 620
Description: A theoretical approach to the Financial Statements auditing
process, including generally accepted auditing standards (GAAS); attesting standards;
standard audit report and other types of reports; AICPA Code of Professional Conduct;
legal responsibilities of the auditor and the effects of the Sarbanes-Oxley Act on public
corporations’ audits; internal controls, testing internal controls, substantive tests; other
auditing procedures; gathering evidence and subsequent events.
General Objectives:
After completing this course the student will be able to:
1. Describe the use of generally accepted auditing standards (GAAS) in the
review of financial statements and preparation of the audit report.
2. Explain the importance of ethics in public accounting, as prescribed in the
AICPA Code of Conduct and its interpretations.
3. Explain the legal responsibilities of the auditor based on the common law,
statutory laws and the Sarbanes-Oxley Act of 2002.
Text and Bibliography:
Arens, A. A., Elder, R.J., & Beasley, M. S. (2008). Auditing and assurance
services. (12th ed.). New York, NY: Prentice Hall.
Louwers, T.J., Ramsay, R.J., Sinason, D. M., & Strawser, J.R (2007). Auditing
and assurance services. (3th ed.).New York, NY: McGraw-Hill/Irwin.
Hopwood, W. S., Leiner, J.J., & Young, G. R. (2008), Forensic accounting. (1th
ed.). New York, NY: McGraw-Hill/Irwin.
Evaluation:
Partial Exam 25%
Assignments and Class Participation 25%
Oral Presentation and Written Report 25%
Final Exam 25%
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Scale:
100-90 A 89-80 B 79-70 C 69-60 D 59-0 F
Description of course policies:
1. This course follows the Sistema Universitario Ana G. Méndez Discipline-
Based Dual-Language Immersion Model® designed to promote each
student’s development as a Dual Language Professional. Workshops will
be facilitated in English and Spanish, strictly using the 50/50 model. This
means that each workshop will be conducted entirely in the language
specified. The language used in the workshops will alternate to insure
that 50% of the course will be conducted in English and 50% in Spanish.
To maintain this balance, the course module may specify that both
languages will be used during the fifth workshop, dividing that workshop’s
time and activities between the two languages. If students have difficulty
with asking a question in the target language in which the activity is being
conducted, students may choose to use their preferred language for that
particular question. However, the facilitator must answer in the language
assigned for that particular day. This should only be an exception as it is
important for students to use the assigned language. The 50/50 model
does not apply to language courses where the delivery of instruction must
be conducted in the language taught (Spanish or English only).
2. The course is conducted in an accelerated format and requires that
students prepare in advance for each workshop according to the course
module. Each workshop requires an average ten hours of preparation but
could require more.
3. Attendance at all class sessions is mandatory. A student that is absent to
a workshop must present the facilitator a reasonable excuse. The
facilitator will evaluate if the absence is justified and decide how the
student will make up the missing work, if applicable. The facilitator will
decide on the following: allow the student to make up the work, or allow
the student to make up the work and assign extra work to compensate for
the missing class time. Assignments required prior to the workshop must
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be completed and turned in on the assigned date. The facilitator may
decide to adjust the grade given for late assignments and make-up work.
4. If a student is absent to more than one workshop the facilitator will have
the following options:
a. If a student misses two workshops, the facilitator may lower one grade
based on the students existing grade.
b. If the student misses three workshops, the facilitator may lower two
grades based on the students existing grade.
5. Student attendance and participation in oral presentations and special
class activities are extremely important as it is not possible to assure that
they can be made up. If the student provides a valid and verifiable excuse,
the facilitator may determine a substitute evaluation activity if he/she
understands that an equivalent activity is possible. This activity must
include the same content and language components as the oral
presentation or special activity that was missed.
6. In cooperative activities the group will be assessed for their final work.
However, each member will have to collaborate to assure the success of
the group and the assessment will be done collectively as well as
individually.
7. It is expected that all written work will be solely that of the student and
should not be plagiarized. That is, the student must be the author of all
work submitted. All quoted or paraphrased material must be properly
cited, with credit given to its author or publisher. It should be noted that
plagiarized writings are easily detectable and students should not risk
losing credit for material that is clearly not their own (see Academic
Honesty Policy).
8. If the Facilitator makes changes to the study guide, such changes should
be discussed with and given to students in writing at the beginning of the
first workshop.
9. The facilitator will establish a means of contacting students by providing
an email address, phone number, hours to be contacted and days.
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10. The use of cellular phones is prohibited during sessions; if there is a need
to have one, it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not
allowed to the classrooms.
12. All students are subject to the policies regarding behavior in the university
community established by the institution and in this course.
Note: There are many search engines and other links you can use to search for
information. These are some examples:
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
The facilitator may make changes or add additional web resources if deemed
necessary.
Teaching Philosophy and Methodology:
This course is grounded in the learning theory of Constructivism. Constructivism
is a philosophy of learning founded on the premise that, by reflecting on our
experiences, we construct our own understanding of the world in which we live.
Each of us generates our own “rules” and “mental models,” which we use to make
sense of our experiences. Learning, therefore, is simply the process of adjusting our
mental models to accommodate new experiences. As teachers, our focus is on making
connections between facts and fostering new understanding in students. We will also
attempt to tailor our teaching strategies to student responses and encourage students to
analyze, interpret and predict information.
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There are several guiding principles of constructivism:
1. Learning is a search for meaning. Therefore, learning must start with the
issues around which students are actively trying to construct meaning.
2. Meaning requires understanding wholes as well as parts. And parts must
be understood in the context of wholes. Therefore, the learning process
focuses on primary concepts, not isolated facts.
3. In order to teach well, we must understand the mental models that
students use to perceive the world and the assumptions they make to
support those models.
4. The purpose of learning is for an individual to construct his or her own
meaning, not just memorize the "right" answers and regurgitate someone
else's meaning. Since education is inherently interdisciplinary, the only
valuable way to measure learning is to make the assessment part of the
learning process, ensuring it provides students with information on the
quality of their learning.
5. Evaluation should serve as a self-analysis tool.
6. Provide tools and environments that help learners interpret the multiple
perspectives of the world.
7. Learning should be internally controlled and mediated by the learner.
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Workshop One
Specific Objectives
At the end of this workshop the student will be able to:
1. Compare and contrast accounting and auditing.
2. Explain generally accepted auditing standards (GAAS) and ethics.
3. Describe the purpose and content of the AICPA Code of Conduct and its
interpretations, the different types of reports and the modifications to an
unqualified opinion and explain the objectives of a financial statements audit.
4. Compare and contrast the responsibilities of management in preparing the
financial statements and the responsibilities of auditors in the review and audit
report.
5. Explain an auditor’s responsibilities in planning an audit to discover errors
(material), irregularities and fraud and describe the legal responsibilities of the
auditor as per common law, the Securities Act of 1933 and the Securities
Exchange Act of 1934.
6. Explain the relationship between the objectives of an audit and the gathering of
evidence process and describe the different types of evidence gathered in an
audit.
Language Objectives
1. The student will read articles related to the assignment and will be able to
summarize the main ideas using the correct grammar and spelling in English.
(Reading and Writing)
2. Given the opportunity of a group debate, the student will present persuasive
arguments to support his/her personal point of view. (Verbal)
Electronic Links (URLs)
Accounting vs. Auditing
http://www.thepasa.org/news_details.php?nid=40
http://www.bls.gov/oco/ocos144.htm
http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/
Types of Audits
http://daf.csulb.edu/offices/univ_svcs/internalauditing/audits.html
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http://www.alasu.edu/Internal_Audit/default.aspx?id=10
Unqualified Report
http://en.wikipedia.org/wiki/Auditor's_report
http://www.associatedcontent.com/article/196441/the_standard_unqualified_audit_repor
t.html
http://www.crfonline.org/orc/cro/cro-11.html
Sanctions to Auditors
http://www.nysscpa.org/cpajournal/old/14468021.htm
http://www.retheauditors.com/2008/02/sec-you-want-sanctions-we-got-sanctions.html
Assignments before Workshop One
1. Read the recommended URL’s, textbooks, and other reference materials. Pay
close attention to the rubrics in the Appendix section. These rubrics will be used
to assess your knowledge.
2. The student will prepare a 500 words essay on the impact of the accounting
scandals of Enron Corporation and World Com. Use APA style and cite your
sources accordingly.
3. Look for information about generally accepted auditing standards (GAAS) and
ethics. Make a written summary and bring it to classroom for discussion.
4. Find a copy of the AICPA Code of Conduct, the Securities Act of 1933 and the
Securities Exchange Act of 1934 and bring it to classroom.
5. Make a list of an auditor’s responsibilities in planning an audit to discover errors
(material), irregularities and fraud and describe the legal responsibilities of the
auditor.
Activities :
1. The facilitator and the students will introduced themselves by engaging in an
icebreaking activity suggested by the facilitator.
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2. The facilitator will discuss the course objectives, course policies,
teaching/learning philosophy and his expectations from the students.
3. The evaluation criteria will be explain with an emphasis on the assignments and
reports to be completed during the five weeks.
4. The facilitator will introduce the following topics for class discussion:
a. Accountants vs. Auditors: Comparison and Differences
b. Financial Statements, Operational and Compliance Audits
c. Standard Unqualified Reports: conditions to be met
d. SEC: Sanctions to Auditors
5. Students will meet in groups to discuss the AICPA Code of Conduct, the
Securities Act of 1933 and the Securities Exchange Act of 1934. A member of
the group will summarize the findings.
6. Students will verbally discuss the impact of the accounting scandals of Enron
Corporation and World Com, ethics and auditor’s responsibilities.
7. The facilitator will explain the requirements for Workshop Five Oral Presentation
and Written Report. Group members and topics will be selected and assigned by
the facilitator.
8. Students will make a list on the board of an auditor’s responsibilities in planning
an audit and describe the legal responsibilities of the auditor
9. The facilitator will distribute exercises and problems to be discussed in the next
workshop.
10. The facilitator will discuss the assignments.
Assessment
1. Class participation (see Appendix A)
2. Essay rubric for assignment before Workshop One
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Taller Dos Objetivos Específicos
Al finalizar el taller, el/la estudiante podrá:
1. Identificar los pasos la planificar la auditoria.
2. Enumerar el tipo de información que se debe recopilar y explicar como la
información se usará al conducir la auditoría y las actividades de control y citar
ejemplos de controles específicos para proteger los activos.
3. Definir parte relacionada (related party), error tolerable, archivo permanente,
materialidad, control interno y explicar su aplicación en la auditoria.
4. Describir la responsabilidad del auditor por transacciones entre partes
relacionadas, los tipos de pruebas que se usan para determinar si la información
de los estados financieros es razonable y la metodología para diseñar pruebas
de control y substantivas (test of controls and substantive tests) vs. pruebas de
detalles de balances (test of details of balances).
5. Explicar que es el juicio preliminar sobre materialidad y los factores que lo
afectan.
6. Distinguir entre el error tolerable y el juicio preliminar de la materialidad y entre
pruebas de control y pruebas substantivas.
7. Mencionar los seis objetivos relacionados con las transacciones.
8. Integrar las cuatro fases del proceso de auditoria.
Objetivos de Lenguaje
1. El estudiante podrá desarrollar ideas y conceptos a raíz de la discusión en clase
y comunicará efectivamente sus opiniones mediante el uso correcto del idioma
del taller.
2. Después de leer uno o varios pasajes relacionados con el tema de discusión, el
estudiante podrá resumir los temas principales mediante el uso correcto de la
gramática en el idioma del taller.
3. El estudiante podrá redactor un informe e nivel universitario mediante el uso
correcto de la gramática, sintaxis y la ortografía.
Direcciones electrónicas
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Recursos globales para los auditores
http://www.auditnet.org/
Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva York
http://www.cpajournal.com/
Instituto de Auditores Internos de los Estados Unidos de America
http://www.theiia.org/
Errores, Irregularidades y Actos Ilegales
http://findarticles.com/p/articles/mi_m4325/is_n6_v43/ai_n25025078
Responsabilidad de la gerencia
http://www.sox-online.com/as2-managementresponsibilities.html
Responsabilidad del auditor
http://safari.oreilly.com/9780471790396/carmichael0389c04-sec1-0005
http://www.questia.com/googleScholar.qst?docId=5000113868
Evidencia en la auditoría
http://classes.bus.oregonstate.edu/winter-06/ba427/Chapter%207.ppt
http://www.auditservices.com/aevidence.html
Planificación de la auditoría
http://www.window.state.tx.us/taxinfo/audit/auditfun/3aplan.htm
http://www.abrema.net/abrema/stages_planning_g.html
http://www.uww.edu/adminaff/preaudit.htm
Modelo de riesgo de auditoría
http://en.wikipedia.org/wiki/Audit_risk
http://www.pobauditpanel.org/downloads/appendixa.pdf
Controles internos
http://www.coso.org/publications/executive_summary_integrated_framework.htm
http://infotech.aicpa.org/Resources/Systems+Audit+and+Internal+Control/Internal+Cont
rols/Internal+Control+Components/
http://www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf
Tareas a realizar antes del Taller Dos:
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1. Trabajar con las preguntas o ejercicios asignados por el/la facilitador/a en el
taller uno.
2. Revise el contenido de las direcciones electrónicas del taller dos y vaya
preparado/a al salón para discutir los temas del taller.
3. Los grupos comenzarán a trabajar la presentación del taller cinco.
4. Busque información sobre los pasos la planificar la auditoria, la responsabilidad
del auditor por transacciones, y sobre el juicio preliminar sobre materialidad y los
factores que lo afectan. Haga un resumen de no más de dos páginas. El plagio
no es tolerado en nuestra institución.
5. Observe los siguientes videos: http://www.youtube.com/watch?v=FqH_8Gh9Lrc
y http://www.youtube.com/watch?v=YXcnQCL3JLc&NR=1
¿Cuál es su impresión? Prepárese para discusión en clase. Si los videos no
funcionan , busque información sobre auditores y contables y prepare un ensayo
de no menos de 3 páginas para entregar.
6. Busque información sobre el modelo de riesgo de auditoria y cada uno de sus
componentes y los cinco componentes del control interno. Llévela a la sala de
clase.
Actividades
1. Los/Las estudiante entregarán las preguntas asignadas por el facilitador en el
taller uno.
2. El facilitador discutirá las diferencias entre errores, irregularidades y actos
ilegales, responsabilidad de la gerencia y la responsabilidad del auditor en las
auditorias de los estados financieros.
3. Los estudiantes realizarán en la pizarra los ejercicios entregados por el
facilitador en la clase anterior.
4. El facilitador hablará sobre las diferencias de la documentación interna y la
documentación externa como tipos de evidencia en la auditoria.
5. Los estudiantes se reunirán en grupo para discutir las actividades esenciales
involucradas en la etapa inicial de planificación de la auditoria.
6. Discutir los propósitos primarios de los procedimientos analíticos de auditoria
durante la etapa de planificación.
ACCO 706 Advanced Auditing I 20
Prep. 2008. Carlos Avila, MBA
7. Los estudiantes se reunirán para discutir el modelo de riesgo de auditoria y cada
uno de sus componentes y los cinco componentes del control interno.
Prepararán un resumen y lo discutirán verbalmente.
8. El/La facilitador/a asignará los ejercicios y casos que trabajarán los/las
estudiantes para el próximo taller.
9. El facilitador aclarará dudas sobre las asignaciones y repasará el material
correspondiente al primer examen parcial, el cual se ofrecerá en el tercer taller.
Avalúo
1. Uso de las preguntas.
2. Reacción escrita inmediata.
3. Pruebas cortas de ejecución.
4. Matriz de valoración (Anejo A)
ACCO 706 Advanced Auditing I 21
Prep. 2008. Carlos Avila, MBA
Workshop Three
Specific Objectives
At the end of this workshop the student will be able to:
1. Describe internal controls, the design and use of tests of controls and substantive
tests for sales and collections transactions.
2. Enumerate the procedures used in the audit of sales, cash receipts, account
receivables and uncollected accounts receivable (bad debt accounts).
3. Explain the concept of representative sample.
4. Distinguish between statistical and non-statistical sampling, sample error and
sample risk.
5. Describe the different methods of selecting the sample: systematic, block, etc.
6. Explain the difference between attributes sampling and variance sampling, the
variance sampling method and its importance.
Language Objectives
1. The student will be able to develop ideas from the discussion in class and
express his/her opinion by correctly and efficiently using the workshop’s
language.
2. After reading one or more articles or reading selections related to the topics
discussed in class, the student will summarize the main ideas using the correct
grammar of the workshop’s language.
3. The student will be able to write a scholarly paper using correct grammar,
spelling and punctuation.
Electronic Links (URLs)
Test of Internal Controls
http://www.dcaa.mil/mmr/05-PQA-066.pdf
http://www.thebluesagegroup.com/resources/The%20Blue%20Sage%20Group%20Inter
nal%20Control%20Testing%20Guidelines.pdf
http://www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf
Auditing Sales and Collections
http://ccba.jsu.edu/ccba/faculty/facultyFiles/jzanzig_Auditing %20Ch%2014%20Lecture.
ppt
ACCO 706 Advanced Auditing I 22
Prep. 2008. Carlos Avila, MBA
http://uwacadweb.uwyo.edu/LKIDWELL/ACCT%204060/Auditing %20the%20Sales%2
0and%20Collections %20Cycle.ppt
Representative Sample
http://www.resourcemanagement.com/audit_sampling.html
Sample error
http://en.wikipedia.org/wiki/Sampling_error
http://www.isaca.org/Template.cfm?Section=home&Template=/ContentManagement/Co
ntentDisplay.cfm&ContentID=18663
Attribute Sampling
www.buec.udel.edu/jenkinsd/Powerpoint/Chp09.ppt
http://64.233.167.104/search?q=cache:VNXMMmopPGcJ:www.tax.state.nm.us/acd/pdff
iles/auditsamplingmanual.doc+attribute+sampling+in+auditing&hl=en&ct=clnk&cd=2&gl
=us
Assignments before Workshop Three:
1. Answer questions, exercises and/or cases assigned by the facilitator in
Workshop Two.
2. Review and study the Electronic Links on Workshop Three, textbooks and other
searched links, and be ready to discuss in class.
3. Small groups will continue working on the oral and written reports due in
Workshop Five
4. Make a list of the procedures used in the audit of sales, cash receipts, account
receivables and uncollected accounts receivable.
5. Using information found on books, magazines or the Internet, create your own
definition for representative sample, statistical, non-statistical sampling, sample
error and sample risk. Plagiarism will not be accepted.
6. You should be working with your portfolio.
Activities
1. The facilitator will start the class with a short review.
2. Students will hand-in the answers to questions, exercises and cases assigned by
the facilitator in Workshop Two.
ACCO 706 Advanced Auditing I 23
Prep. 2008. Carlos Avila, MBA
3. Students will discuss the assigned exercises.
4. The facilitator will discuss the purpose of the substantive tests of transactions,
test of controls and test of details of balances concepts and will talk about the
activities and procedures performed by the auditor in each of the four phases of
the audit.
5. Students will verbally share the definitions they created in Assignment Five.
6. The facilitator will discuss the differences between a positive and a negative
confirmation.
7. Facilitator will assign the questions, exercises and/or cases to be hand-in in
Workshop Four.
8. The students will take the first Exam in class or could be given as a take home.
This will be the facilitator’s decision.
9. Students will meet in groups to discuss the list (Assignment Four) of the
procedures used in the audit of sales, cash receipts, account receivables and
uncollected accounts receivable.
10. The facilitator will discuss the assignments for the next workshop.
11. Students will fill out the Whip (see Appendix M).
Assessment
1. Class participation (See Appendix A)
2. Questions, Exercises and Cases assigned in Workshop Two
ACCO 706 Advanced Auditing I 24
Prep. 2008. Carlos Avila, MBA
Taller Cuatro
Objetivos Específicos
Al finalizar el taller, el/la estudiante podrá:
1. Diseñar un plan de auditoria para los ciclos de ventas, cobros y cuentas
relacionadas.
2. Distinguir deuda contingente y deuda real y los tipos de reporte de compilación
que puede otorgar un auditor y ofrecerán un ejemplo de cada uno.
3. Explicar por que el análisis del gasto legal es una parte esencial de cada
auditoria.
4. Definir compilación de los estados financieros, revisión de los estados
financieros.
5. Listar los cinco requisitos de los SSARS (Statement on Standards for Accounting
and Review Services).
6. Describir los procedimientos requeridos al ejecutar una revisión de los estados
financieros.
7. Comparar el nivel de seguridad que provee una auditoria, una compilación, y
una revisión.
Objetivos de Lenguaje
1. El estudiante podrá desarrollar ideas y conceptos a raíz de la discusión en clase
y comunicara efectivamente sus opiniones mediante el uso correcto del idioma
del taller.
2. Después de leer uno o varios pasajes relacionados con el tema de discusión, el
estudiante podrá resumir los temas principales mediante el uso correcto de la
gramática en el idioma del taller.
3. El estudiante podrá redactar un informe e nivel universitario mediante el uso
correcto de la gramática, sintaxis y la ortografía.
Direcciones Electrónicas
Recursos globales para los auditores
ACCO 706 Advanced Auditing I 25
Prep. 2008. Carlos Avila, MBA
http://www.auditnet.org/
Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva York
http://www.cpajournal.com/
Instituto de Auditores Internos de los Estados Unidos de America
http://www.theiia.org/
Plan de auditoria
http://www.abrema.net/abrema/audit_plan_g.html
http://en.allexperts.com/q/Auditing-1810/Audit-Plan.htm
http://www2.itap.purdue.edu/bot/memberDocuments/AuditandInsuranceFiles/2005_Audi
t_Plan.pdf
Contingent Liabilities
http://en.wikipedia.org/wiki/Contingent_Liabilities
http://www.fasab.gov/pdffiles/sffasno5.pdf
SSARS
http://www.aicpa.org/download/members/div/auditstd/ssars_interp.pdf
http://www.nepr.org/ssars.htm
Financial Statements Review and Compilation
http://www.aicpa.org/download/members/div/auditstd/AR-09100.PDF
http://www.answers.com/topic/compilation-and-review-services?cat=biz-fin
Tareas a realizar antes del Taller Cuatro
1. Trabajar con las preguntas o ejercicios asignados por el/la facilitador/a en el
Taller Tres.
2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya
preparado/a al salón para discutir los temas del taller.
3. Los grupos continuarán trabajando en la presentación del Taller Cinco.
4. Busque información sobre como diseñar un plan de auditoria para los ciclos de
ventas, cobros y cuentas relacionadas. Llévela al salón de clases.
5. Usando información de libros o la Internet, cree una definición sobre la
compilación de los estados financieros y la revisión de los estados financieros.
6. Prepare una lista de los cinco requisitos de los SSARS (Statement on Standards
for Accounting and Review Services).
ACCO 706 Advanced Auditing I 26
Prep. 2008. Carlos Avila, MBA
Actividades
1. El facilitador comenzará la clase con un breve repaso.
2. Los estudiantes entregarán las preguntas y casos asignados por el facilitador en
el taller tres y discutirán los mismos.
3. Mencionar los eventos que inician el ciclo de nómina y el ciclo de personal.
4. El facilitador discutirá los controles internos más importantes que deben estar
presentes en la función del procesamiento de órdenes de compra dentro del
ciclo de pagos y adquisiciones.
5. El facilitador dará ejemplos de los procedimientos requeridos al ejecutar una
revisión de los estados financieros y comparará el nivel de seguridad que provee
una auditoria, con el de una compilación, y una revisión.
6. Los estudiantes discutirán verbalmente los cinco requisitos de los SSARS
(Statement on Standards for Accounting and Review Services).
7. Los estudiantes se reunirán en grupos para discutir la información encontrada
sobre como diseñar un plan de auditoria para los ciclos de ventas, cobros y
cuentas relacionadas. El facilitador aclarará dudas de ser necesario.
8. El/La facilitador/a asignará los ejercicios y casos que trabajarán los/las
estudiantes para el próximo taller y discutirá las asignaciones.
Avalúo
1. Uso de las preguntas.
2. Reacción escrita inmediata.
3. Pruebas cortas de ejecución.
4. Matrices valorativas.
5. Dinámica de Grupos.
ACCO 706 Advanced Auditing I 27
Prep. 2008. Carlos Avila, MBA
Workshop Five/Taller Cinco
NOTA: Este taller es bilingüe. Tanto,
el Facilitador como los estudiantes,
deberán utilizar el idioma asignado
para cada tarea y actividad.
NOTE: This is a bilingual workshop.
Both the facilitator and student
should use the language assigned
for each homework and activity.
Specific Objectives
At the end of the workshop, the students will be able to:
1. Describe the procedures and audit tests.
2. Complete an audit plan.
Language Objectives
1. Use the reading process effectively.
2. Write a self reflection about an entry or entries of this workshop, using appropriate
vocabulary, grammar, and style.
3. Use cooperative learning strategies to analyze and discuss a topic.
Electronic Links
Global resources for auditors
http://www.auditnet.org/
New York CPA Society
http://www.cpajournal.com/
US Internal Auditors Institute
http://www.theiia.org/
Assignments before Workshop Five:
1. Work with the assigned exercises.
2. Give the final touches to your presentation.
3. Give the final touches to your portfolio.
4. Review the information on how to prepare an audit plan. Look for examples on the
Internet or textbooks.
Activities
ACCO 706 Advanced Auditing I 28
Prep. 2008. Carlos Avila, MBA
1. The facilitator will start the class with a short review.
2. Students will hand in the exercises and will discuss the assignments.
3. The facilitator will discuss the purpose of the analytical processes during the
finishing phase of an audit.
4. The facilitator will discuss the problems an auditor may encounter.
5. Students will meet in groups to discuss the role of an auditor when working with
financial statements.
6. With the facilitator’s help, students will simulate an audit process.
7. Students will do their PowerPoint presentations.
8. Students will take the final exam. The material covered in the presentations may be
in the test.
9. Closing activity: to be determined by the facilitator.
Assessment
1. Immediate reaction
2. Final Exam
3. Appendixes B and C
4. Group Activities rubric
ACCO 706 Advanced Auditing I 30
Prep. 2008. Carlos Avila, MBA
Anejo A/Appendix A
MATRIZ VALORATIVA PARA EVALUAR PARTICIPACIÓN EN GRU PO
Nombre del Estudiante: _____________________ Fecha: _______________
Grupo: ________ Nombre del estudiante evaluador: _____________________
Criteri o Puntos Puntuación del estudiante
Asistió a las reuniones o actividades del grupo.
10
Colaboró en la planificación y organización de las reuniones o actividades de grupo.
10
Demostró disposición para cooperar con el grupo.
10
Contribuyó frecuentemente a las discusiones del grupo
10
Participó activamente en las reuniones y actividades.
10
Demostró interés en las discusiones y actividades del grupo.
10
Vino preparado(a) a las reuniones, actividades y discusiones del grupo.
10
Demostró atención y apertura a los puntos y argumentos de sus compañeros.
10
Contribuyó al grupo con material e información adicional.
10
Contribuyó significativamente al trabajo que presentó el grupo.
10
Totals 100
Evaluación de cada estudiante sobre sus compañeros de grupo. Estas reuniones o actividad son fuera del salón de clase.
ACCO 706 Advanced Auditing I 31
Prep. 2008. Carlos Avila, MBA
RUBRIC TO EVALUATE PARTICIPATION IN GROUP ACTIVITIE S
Students name: _________________________ Date: _______________
Group: ________ Name of evaluating student: ______________________
Criteri a Points Students Points
Attended all the meetings and activities of the group.
10
Collaborated with the planning and organization of activities of the group.
10
Demonstrated cooperation and team work with the group.
10
Contributed frequently with the discussions of the group.
10
Participated actively in the meetings and activities.
10
Demonstrated interest in the discussions and activities of the group.
10
Came prepared to meetings, activities and discussions of the group.
10
Demonstrated attention to the arguments within the group.
10
Contributed to the group with additional information.
10
Contributed significantly with the work that presented the group.
10
Totals 100
ACCO 706 Advanced Auditing I 32
Prep. 2008. Carlos Avila, MBA
Anejo B/Appendix B
MATRIZ VALORATIVA PARA EVALUAR PARTICIPACIÓN EN GRU PO
Nombre del Estudiante: _____________________ Fecha: _______________
Grupo: ________ Nombre del estudiante evaluador: _____________________
Criteri o Puntos Puntuación del estudiante
Asistió a las reuniones o actividades del grupo.
10
Colaboró en la planificación y organización de las reuniones o actividades de grupo.
10
Demostró disposición para cooperar con el grupo.
10
Contribuyó frecuentemente a las discusiones del grupo
10
Participó activamente en las reuniones y actividades.
10
Demostró interés en las discusiones y actividades del grupo.
10
Vino preparado(a) a las reuniones, actividades y discusiones del grupo.
10
Demostró atención y apertura a los puntos y argumentos de sus compañeros.
10
Contribuyó al grupo con material e información adicional.
10
Contribuyó significativamente al trabajo que presentó el grupo.
10
Totals 100
Evaluación de cada estudiante sobre sus compañeros de grupo. Estas reuniones o actividad son fuera del salón de clase.
ACCO 706 Advanced Auditing I 33
Prep. 2008. Carlos Avila, MBA
RUBRIC TO EVALUATE PARTICIPATION IN GROUP ACTIVITIE S
Students name: _________________________ Date: _______________
Group: ________ Name of evaluating student: ______________________
Criteri a Points Students Points
Attended all the meetings and activities of the group.
10
Collaborated with the planning and organization of activities of the group.
10
Demonstrated cooperation and team work with the group.
10
Contributed frequently with the discussions of the group.
10
Participated actively in the meetings and activities.
10
Demonstrated interest in the discussions and activities of the group.
10
Came prepared to meetings, activities and discussions of the group.
10
Demonstrated attention to the arguments within the group.
10
Contributed to the group with additional information.
10
Contributed significantly with the work that presented the group.
10
Totals 100
ACCO 706 Advanced Auditing I 34
Prep. 2008. Carlos Avila, MBA
Anejo C/Appendix C
RUBRIC TO EVALUATE WRITTEN WORK
Student Name: ______________________ Date: _______________
Criteria Value Points Student Score
Content
The paper is clear, focused and interesting. Identifies purpose, objectives and principal ideas included in the paper
10
Presentation of ideas is organized, coherent and can be easily followed
10
The paper properly explains content. 10
The presentation of ideas and arguments are based in sources presented, consulted or discussed in class.
10
The paper demonstrates substance, logic and originality.
10
The author presents his point of view in a clear, convincing and well based manner.
10
Contains well-constructed sentences and paragraphs that facilitate lecture and comprehension.
10
Language Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas).
10
Uses grammar appropriately and correctly.
10
Manages and uses verbs appropriately and correctly.
10
Total Points 100 (70% content and 30% language)
Student’s total Score: _______
Student’s Signature: ____________________Facilitator’s Signature:___________________
ACCO 706 Advanced Auditing I 35
Prep. 2008. Carlos Avila, MBA
Anejo D/Appendix D
MATRIZ VALORATIVA PARA EVALUAR PRESENTACION INDIVID UAL/GRUPAL
ORAL
Nombre del estudiante: _______________________Fecha:_________________
Criteri o Puntos Puntuación del estudiante
Conten ido Realiza una introducción efectiva del tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación.
10
La presentación es organizada y coherente y puede seguirse con facilidad.
10
El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.
10
Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.
10
Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.
10
Proyección efectiva, postura corporal adecuada, manejo de la audiencia, manejo del tiempo asignado.
10
Usa varias estrategias para hablar o definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso.
10
Lenguaje Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado.
10
Uso correcto de la gramática y conjugación de verbos en el idioma asignado.
10
Uso correcto del vocabulario para expresar el mensaje adecuadamente.
10
Total de Puntos 100 (70% de contenido y 30%
Lenguaje)
Puntuación del Estudiante:
________ Firma del Estudiante: _________________ Firma del Facilitador: ____________________
ACCO 706 Advanced Auditing I 36
Prep. 2008. Carlos Avila, MBA
RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION
Student Name:____________________________Date:___________________
Criteria Value Points Student Total Score
Content Performs an effective introduction to the theme identifying the objectives, ideas and principles that are included in the presentation.
10
The presentation is organized and coherent, and could be easily followed
10
The presenter demonstrates domain of the theme or subject by means of properly explaining content without incurring in errors
10
The ideas and arguments of the presentation are well founded by the resources presented, consulted or discussed in class
10
Capture of the attention and interest of the audience and/or promote their participation, as applicable
10
Effective personal projection, corporal posture and manage of the audience;
10
Uses a variety of speaking strategies to define concepts, interpretation, application and evaluation of processes using experience on concepts or content of class.
10
Language Student pronounces words in a clear and correct manner so as to make the correct language used understood to others.
10
Correct use of grammar and verb conjugation.
10
Use of correct use of vocabulary words to express message.
10
Total Points 100 (70% of content and 30% of language)
Student’s Total Score: ________
Student’s signature: __________________Facilitator’s Signature: __________________
ACCO 706 Advanced Auditing I 37
Prep. 2008. Carlos Avila, MBA
Anejo E/ Appendix E
PORTFOLIO
Guidelines to prepare the portfolio
1. Determination of sources of content
The following, but not limited to, documentation will be included:
a. Projects, surveys, and reports.
b. Oral presentations
c. Essays: dated writing samples to show progress
d. Research papers: dated unedited and edited first drafts to show progress
e. Written pieces that illustrate critical thinking about readings: response or
reaction papers.
f. Class notes, interesting thoughts to remember, etc.
g. Learning journals, reflexive diaries.
h. Self assessments, peer assessments, facilitator assessments.
i. Notes from student-facilitator conferences.
2. Organization of documentation
Documentation will be organized by workshop, and by type of assignment within
workshops. Workshops will be separated from one another using construction paper
or paper of different colors, with tabs indicating the workshop number.
3. Presentation of the portfolio
• Documentation will be posted in a binder or in a digital version (e-portfolio).
• The cover page will follow exactly APA guidelines applied to a cover page of
research papers submitted at Metro Orlando Campus. This cover page will be
placed at the beginning of the portfolio.
• The entire portfolio will follow APA style: Courier or Times New Roman font,
size 12, double space, and 1-inch margins. See a “Publication Manual of the
APA, Fifth Edition”
• A log of entries that can be expanded with each new entry properly
numbered. The table, which should be located at the beginning, should
include a brief description, date produced, date submitted, and date evaluated
(see the following rubrics).
ACCO 706 Advanced Auditing I 38
Prep. 2008. Carlos Avila, MBA
• Introduction and conclusion of the income and outcome of the portfolio.
• A list of references and appendixes of all assignments included will be added
to the end of the portfolio.
• The Portfolio Informational Sheet will be placed in the transparent front pocket
of the binder for identification purposes (see the following rubrics).
4. Student-Facilitator Feedback Template: Progression follow-up
The final step in implementing portfolios, before returning them to the student or
school life, is sharing feedback with each student to review the contents, student
reflections, and your evaluations of individual items and all of the work together as
related to learning targets (Banks, 2005).
Facilitators will e-mail a feedback template to all students. This template will contain
information pertaining to weaknesses and strengths found in students’ portfolios
(see the following rubrics).. Facilitators will focus their attention on showing students
what is possible and their progress rather than what is wrong; however, this does not
mean that facilitators will not cover weaknesses and areas for improvement during
the conference. Facilitators will send this feedback template upon completion of
workshop one.
Students will also have the opportunity to respond to the facilitator’s feedback and
write their own comments and/or ideas of how to improve the quality of their
portfolios, and how to become better metacognitive learners on the feedback
template. Students will e-mail the template with their comments back to the facilitator
after every workshop.
5. Portfolio storage:
• Portfolio samples will be safely stored for a six-month term on campus.
• Students will sign an official document empowering Ana G. Mendez
University System with rights to use their portfolios with educational or
accreditation purposes during this term (see the following rubrics).
• After this term, and if their authors authorize Ana G. Mendez University
System to discard their portfolios by signing an official document, portfolio
samples will be destroyed; otherwise, they will be returned to their original
authors (see the following rubrics).
ACCO 706 Advanced Auditing I 39
Prep. 2008. Carlos Avila, MBA
Anejo F/Appendix F
PORTFOLIO INFORMATIONAL SHEET
Sistema Universitario Ana G. Méndez Metro Orlando Campus
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate
� Graduate
Concentratio n
Student’s Name
Facilitator’s Name
Course:
Portfolio rated as
Reason of this rate
ACCO 706 Advanced Auditing I 40
Prep. 2008. Carlos Avila, MBA
Anejo G/Appendix G
Log of Entries
Entry Description
Date of Entry
Date
Submitted
Date
Evaluated
Page #
1
2
3
4
5
6
7
8
9
10
ACCO 706 Advanced Auditing I 41
Prep. 2008. Carlos Avila, MBA
Anejo H/Appendix H
Checklist for Portfolio Assessment
Has the student set academic goals?
Does the portfolio include enough entries in each area to make
valid judgments?
Does the portfolio include evidence of complex learning in realistic
setting?
Does the portfolio provide evidence of various types of student
learning?
Does the portfolio include students’ self-evaluations and
reflections on what was learned?
Does the portfolio enable one to determine learning progress and
current level of learning?
Does the portfolio provide clear evidence of learning to users of
the portfolio?
Does the portfolio provide for student participation and
responsibility?
Does the portfolio present entries in a well-organized and useful
manner?
Does the portfolio include assessments based on clearly stated
criteria of successful performance?
Does the portfolio provide for greater interaction between
instruction and assessment?
Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston: Pearson
Education, Inc.
ACCO 706 Advanced Auditing I 42
Prep. 2008. Carlos Avila, MBA
Anejo I/Appendix I
Portfolio Rubric
4 3 2 1
PORTFOLIO APPEARANCE
� Readable: Are entries typed in an appropriate font and size? Are
entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?
� Professionalism: Is the appearance of the portfolio
professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?
� Organization: Is the portfolio organized in a manner that makes
it easy to follow and easy to quickly locate information?
PORTFOLIO CONTENT AND FUNCTION
� Content: Are all required entries included in the portfolio? Are
entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.
� Authenticity: Are the samples and illustrations a true reflection
of the student’s efforts and abilities?
� Growth/Development: Do samples provide thorough
understanding of growth and development related to their field of concentration? Do items show what the student has learned?
� Collaboration: Do items show examples of both individual and
group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?
ACCO 706 Advanced Auditing I 43
Prep. 2008. Carlos Avila, MBA
� Reflection and Personal growth: Do items show exceptional
understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?
� Professional Conduct: Do items show clear understanding of
ethical behavior and professional conduct? Do items display the pride the student has in his or her work?
Overall Portfolio Impact
� Is this portfolio an asset in demonstrating the student’s value
(skills, abilities, knowledge) to a potential employer or college representative?
Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Need s improvement Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus
ACCO 706 Advanced Auditing I 44
Prep. 2008. Carlos Avila, MBA
Anejo J/Appendix J
Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments
Student’s response and comments
ACCO 706 Advanced Auditing I 45
Prep. 2008. Carlos Avila, MBA
Anejo K/Appendix K
Use and Return of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System, to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the office of Assessment and Placement to
keep a copy of my portfolio for six months and return it to me at the end of this
period of time.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date
ACCO 706 Advanced Auditing I 46
Prep. 2008. Carlos Avila, MBA
Anejo L/Appendix L
Use and Discard of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the Office of Placement and Assessment to
keep a copy of my portfolio for six months and discard it at the end of this period
of time.
.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date
ACCO 706 Advanced Auditing I 47
Prep. 2008. Carlos Avila, MBA
Anejo M/Appendix M
The “Whip”
Objective:
To allow the students to express their thought in regards to what they have
learned in the workshop and, to emphasize the important concepts that come up
from the students’ answers.
Procedure:
The students will answer in complete sentences the questions at the bottom.
The facilitator will go around the room asking each student to respond to a
question and he/she would answer with short phrases. Every student is expected
to respond. They may pass on the first turn but, must answer once the whip
circles again.
• What was one thing you learned today?
• What was one thing you are unclear about today?
• What one surprise was in today’s class?
• What was one thing you want to think more about?