Auditing presents techniques of investigating, interpreting, and appraising accounting records and assertions. It also studies internal control design and evaluation, evidence-gathering techniques, and other topics. Your assignments consist of reading the text, doing selected questions and exercises at the end of each chapter and using the supplements on Blackboard. The supplements provided are: chapter summaries, Power Point slides, key term flashcards, self-study questions and various resources on the Irwin McGraw Hill Louwers web site, http://www.mhhe.com/louwers3e.

We will cover the 12 chapters in the text as well as four (4) of the modules at the end of the text. Topics covered include auditing and assurance services in the 21st Century, performing the financial audit and other areas including ethics, legal liability, sampling and information systems auditing.

The following is required for entry into this course:

• Intermediate Accounting II, ACC 222.

Upon completing this course, you will be able to:

• Develop the knowledge and understanding of the external audit function (and to a lesser extent, the internal audit function).
• Develop a code of ethics and responsibility recognized by the accounting profession.
• Become acquainted with requirements of planning, executing, and reporting of an audit program.
• Set up procedures required to examine the records of a going concern appropriate for auditing all of the various significant assets, liabilities, stockholders' equities, revenue, and expense accounts.

The required textbook for this course is:

• Auditing & Assurance Services, Louwers, McGraw Hill, 3rd Ed., McGraw Hill, 2008.

Your course grade will be determined according to the following percentages.

Your final grade will be based on the following scale. Please note that you must also pass at least two (2) of the four (4) exams in order to pass the course, regardless of your scores on the other assignments.

There are four (4) online proctored exams in this course. The exams are password protected and must be taken in one of the six NVCC campus Testing Centers. Please do not click the exam link until you are in the testing center and ready to take the exam; otherwise you could be locked out of the exam when you get to the Testing Center.

For Testing Center locations, hours of operation and policies, click here.

For information on taking exams outside of the metropolitan area, click here.

I am here to help you succeed in this course. Although we will interact regularly on your assignments and exams, occasional questions or problems may arise. Here's how to contact me when they do.

• BY EMAIL: bgershman@nvcc.edu
• BY CAMPUS TELEPHONE (also voice mail): 703-878-5855

1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.

Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.