SYLLABUS SUMMARY

AIM 3334, AUDITING

SPRING, 2005

INSTRUCTOR: William C. Dent, CPA OFFICE: SOM 4.812

HOMEPAGE: www.utdallas.edu/~billdent/
PHONE: 972-883-2492 O 972-462-0944 H
FAX: 972-883-6811 O None
E-MAIL: billdent@utdallas.edu O billdent@attbi.com H
Office e-mail is the preferred means of communication.

OFFICE T, 12:15 – 1:30 PM AND 4:00 – 6:30 PM; W, 3:00 – 6:30 PM

HOURS: OTHERS BY APPOINTMENT

DETAILED INFORMATION ABOUT THE FOLLOWING IS AVAILABLE AT THE INSTRUCTOR’S

HOMEPAGE ADDRESS SHOWN ABOVE AND IT IS YOUR RESPONSIBILITY TO READ AND
UNDERSTAND THE INFORMATION AND DISCUSS ANY QUESTIONS YOU HAVE ABOUT IT WITH
THE INSTRUCTOR. See the course description in the 2004 – 2006 Undergraduate Catalog.

COURSE OBJECTIVES
Ø USE OF CRITICAL THINKING TO UNDERSTAND AUDITING, ASSURANCE AND ATTESTATION
SERVICES STANDARDS AND THE PUBLIC ACCOUNTING PROFESSION’S REPORTING
OBLIGATIONS AND RESPONSIBILITIES

Ø UNDERSTAND AND APPRECIATE THE ETHICAL AND LEGAL ISSUES OF PROVIDING

PROFESSIONAL SERVICES IN A CHANGING ECONOMY AND A LITIGIOUS SOCIETY

Ø ENHANCE COMMUNICATION SKILLS

Ø RECOGNIZE THAT AUDITING AND ACCOUNTING AND OTHER PROFESSIONAL SERVICES

ARE NOT LIMITED BY NATIONAL BOUNDARIES
TOPICS COVERED
Ø See Dates, Topics and Assignments Schedule at http://www.utdallas.edu/~billdent .
INSTRUCTIONAL METHODS
Ø Lecture and discussion of professional standards, case discussion and analysis, both oral and
written, Internet research, and discussion of current issues in providing professional services.
STUDENT EVALUATION
Ø Six written assignments at 10points each (60); four in-class group assignments at 10 points each
(40); attendance and participation (100); four examinations at 100 points each (400); total 600
points.
PERCENTAGE GRADES: A+, 100-97; A, 96-92; A-, 91-88; B+, 87- 85; B, 84-82; B-, 81-78; C+, 77-75;
C, 74-72; C-, 71-68; D+, 67-65; D, 64-62; D-, 61-58; F, less than 58%.
PREREQUISITE: AIM 3331 or equivalent and AIM 3332 is recommended. It is your personal
responsibility to determine that you have met the course prerequisite.
REQUIRED TEXT: Auditing & Assurance Services, Louwers, etal., McGraw-Hill Irwin.
New York 2005 www.mhhe.com/louwers1e
The UTD Policy on Cheating and the Instructor Policy on Consultation shown on the AIM 3334
homepage are an integral part of this summary and are incorporated by reference.