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
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
QF-AQAC-03.02BS.1.2 Course Syllabus
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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
QF-AQAC-03.02BS.1.2 Course Syllabus
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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%
QF-AQAC-03.02BS.1.2 Course Syllabus
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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 .
1 Lectures class discussions
Exams and class participation
3 Explain the assurance services, types of audits and auditors.
2 Lectures Exercises
Exams and class participation
4 Emphasize the audit standards
3 Lectures class discussions
Exams and class participation
5 Emphasize the audit standards
3 Lectures class discussions
Exams and class participation
6 Address the legal liability considerations for auditors.
4 Lectures class discussions
Exams and class participation
7 Address the legal liability considerations for auditors.
4 Lectures class discussions
Exams and class participation
8 Ethics and audit profession 5 Lectures class discussions
Exams and class participation
9 Ethics and audit profession
Midterm Exam
5 Lectures class discussions
-------
Midterm Exam
10 Audit planning 6 Lectures class discussions
Exams and class participation
11 Audit planning 6 Lectures class discussions
Exams and class participation
12 Internal control Short Exam
7 Lectures class discussions
------
Short Exam
13 nature and type of audit evidence
8 Lectures class discussions
Exams and class participation
14 Auditing reports 9 Lectures class discussions
Exams and class participation
15 Auditing reports 9 Lectures class discussions
Exams and class participation
QF-AQAC-03.02BS.1.2 Course Syllabus
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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.
QF-AQAC-03.02BS.1.2 Course Syllabus
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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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