SAN JOSE STATE UNIVERSITY
              Business 220H—FINANCIAL AUDITING (MSA CLASS)
FALL 2006

I.  INSTRUCTOR RELATED & FINAL EXAMINATION INFORMATION:

II. COURSE CONTENT AND MATERIALS:

     Discussion of the public accounting profession, generally accepted auditing standards, professional ethics, auditing procedures, working paper preparation, and report writing. 

REQUIRED MATERIALS:

1. Principles of Auditing, Whittington & Pany, 15^th. ed.(2006), Irwin-McGraw Hill. (ISBN: 0-07-301084-7 )

2. Advanced Accounting, 9th ed. Pahler; South-Western Publishing, 2006.

OPTIONAL MATERIALS:

1. STUDY GUIDE for Principles of Auditing, Whittington & Pany, 15^th. ed.  (ISBN: 0-07-312761-2)       

2. STUDY GUIDE to accompany Advanced Accounting, 9^th ed.

III. MANNER OF TEACHING MATERIALS & CLASS PARTICIPATION

Preparing for Class.  In preparing for class, all multiple choice questions at the end of each chapter should be thoroughly studied. Thorough and regular preparation, and active thoughtful participation in class discussions help a student to maximize the instructional value of the course.

IV.  EXAMINATION AND GRADING:

There are no substitutes for learning the material and demonstrating that it has been learned.  Thus, there are no "extra work" projects or papers to bring one's grade up.

Examinations--Content and Type.  The number of class days devoted to a subject will be reasonably close guide as to how much weight a given chapter will be weighted on a test.  Tests will consist of objective type questions--primarily multiple choice questions.  Short problems, true or false, and fill‑in (completion statements) are used to a much lesser extent except for the statistical sampling material which (because of the type of material covered) is about 80% problems.  The examinations are designed to test:  (l) the understanding of auditing theory; (2) the extent to which factual material has been learned; and (3) the ability to apply the material through problem solving.

Review of Tests.  Each examination will be returned to the student at the very next meeting to enable students to promptly determine what was right and wrong and finish the old material before covering new material.  Upon request, I will be happy to furnish breakdown of class grades and average scores
 

College of Business Policies and Procedures

To ensure that every student, current and future, who takes courses in the Boccardo Business Center has the opportunity to experience an environment that is safe, attractive, and otherwise conducive to learning, the College of Business at San José State has established the following policies:

Eating

Eating and drinking (except water) are prohibited in the Boccardo Business Center.  Students with food will be asked to leave the building.  Students who disrupt the course by eating and do not leave the building will be referred to the Judicial Affairs Officer of the University.

Cell Phones

Students will turn their cell phones off or put them on vibrate mode while in class.  They will not answer their phones in class.  Students whose phones disrupt the course and do not stop when requested by the instructor will be referred to the Judicial Affairs Officer of the University.

Computer Use

In the classroom, faculty allow students to use computers only for class-related activities.  These include activities such as taking notes on the lecture underway, following the lecture on Web-based PowerPoint slides that the instructor has posted, and finding Web sites to which the instructor directs students at the time of the lecture.  Students who use their computers for other activities or who abuse the equipment in any way, at a minimum, will be asked to leave the class and will lose participation points for the day, and, at a maximum, will be referred to the Judicial Affairs Officer of the University for disrupting the course.  (Such referral can lead to suspension from the University.)  Students are urged to report to their instructors computer use that they regard as inappropriate (i.e., used for activities that are not class related).

Academic Honesty

Faculty will make every reasonable effort to foster honest academic conduct in their courses.  They will secure examinations and their answers so that students cannot have prior access to them and proctor examinations to prevent students from copying or exchanging information.  They will be on the alert for plagiarism.  Faculty will provide additional information, ideally on the green sheet, about other unacceptable procedures in class work and examinations.  Students who are caught cheating will be reported to the Judicial Affairs Officer of the University, as prescribed by Academic Senate Policy S98-1. 

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Mission

The College of Business is the institution of opportunity, providing innovative business education and applied research for the Silicon Valley region.