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Approval   SCNS Submittal   Confirmed   Banner  \u003Cbr>Catalog   |\n| --- | --- | --- | --- | --- |\n|  | Department School of Accounting\u003Cbr>College Business |  |  |  |\n| Current Course\u003Cbr>Prefix and Number ACG 5647 |  | Current Course Title\u003Cbr>Auditing and Assurance Services 2 |  |  |\n| Syllabus must be attached for ANY changes to current course details. See Template. Please consult and list departments that may be affected by the changes; attach documentation. |  |  |  |  |\n| Change title to:\u003Cbr>Change prefix\u003Cbr>From: To:\u003Cbr>Change course number\u003Cbr>From: To:\u003Cbr>Change credits*\u003Cbr>From: To:\u003Cbr>Change grading\u003Cbr>From: To:\u003Cbr>Academic Service Learning (ASL) ** Add  Remove \u003Cbr>* See Definition of a Credit Hour.\u003Cbr>** Academic Service Learning statement must be indicated in syllabus and approval attached to this form. |  |  | Change description to:\u003Cbr>Do you want to know more about auditing than you learned in ACG 4651? Increase your knowledge by learning about auditing the different transaction cycles and accounts of a business; delve into the AICPA attestation standards, the AICPA compilation...See addendum for complete description.\u003Cbr>Change prerequisites/minimum grades to:\u003Cbr>Change corequisites to:\u003Cbr>Change registration controls to:\u003Cbr>Please list existing and new pre/corequisites, specify AND or OR and include minimum passing grade. |  |\n| Effective Term/Year\u003Cbr>for Changes: Fall 2023 |  |  | Terminate course? Effective Term/Year for Termination: |  |\n| [Faculty Contact/Email/Phone](Faculty Contact/Email/Phone Robert Pinsker/rpinsker@fau.edu/561-297-3422)[ Robert Pinsker/rpinsker@fau.edu/561-297-3422](Faculty Contact/Email/Phone Robert Pinsker/rpinsker@fau.edu/561-297-3422) |  |  |  |  |\n| Approved by\u003Cbr>Department Chair\u003Cbr>College Curriculum Chair\u003Cbr>College Dean\u003Cbr>UGPC Chair\u003Cbr>UGC Chair\u003Cbr>Graduate College Dean\u003Cbr>UFS President\u003Cbr>Provost\u003Cbr>\u003Cbr>\u003Cbr>Mihaela Cardei (Mar 6, 2023 22:16 EST)\u003Cbr>Mihaela Cardei\u003Cbr>\u003Cbr>|  |  |  | Date\u003Cbr>2/2/23\u003Cbr>2/13/2023 2/13/2023 Mar 6, 2023 Mar 7, 2023 Mar 7, 2023 |\n\n| ACG 5647 Spring 2021 Auditing and Assurance Services 2\u003Cbr>Tentative Syllabus |  |  |\n| --- | --- | --- |\n| Tested on | Material Covered | Assignment |\n| Test 1 Material |  |  |\n| Jan. 21-22 | Chapter 11: Auditing the purchase process and Chapter 12: Auditing the human resource management process | Read Chapters 11 and 12 and see PowerPoint files on this material posted in Canvas Module for Test 1\u003Cbr>Homework:\u003Cbr>Chapter 11: 13-23; 27-30\u003Cbr>Chapter 12: 14-23; 26,27 |\n| Test 2 Material |  |  |\n| Feb. 4-5 | Chapter 13: Auditing the inventory management process and Chapter 14: Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment | Read Chapters 13 and 14 and see PowerPoint files on this material posted in Canvas Module for Test 2\u003Cbr>Homework:\u003Cbr>Chapter 13: 14-26; 28,29,32\u003Cbr>Chapter 14: 12-22; 23,24,26,27 |\n| Test 3 Material |  |  |\n| Feb. 18-19 | Chapter 15: Auditing the financing/investing process: Long-term liabilities, stockholders’equity, and income statement accounts and Chapter 16: Auditing the | Read Chapters 15 and 16 and see PowerPoint files posted in Canvas Module for Test 3\u003Cbr>Homework:\u003Cbr>Chapter 15: 11-20; 22-24\u003Cbr>Chapter 16: 12-23; 26-29 |\n\n\n|  | financing/investing process: Cash and investments |  |\n| --- | --- | --- |\n| Test 4 Material |  |  |\n| Mar. 3-4\u003Cbr>(Note: This is a Thursday/Friday sequence) | Other auditing matters: Engagements to Report on Summary Financial Statements; Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country; Reports on Application of Requirements of an Applicable Financial Reporting Framework; Letters for Underwriters and Certain Other Requesting Parties; Interim Financial Information | Read AU-C 810, AU-C 910, AU-C 915, AU-C 920, AU-C 930 * and see PowerPoint","cbCaiqqULTaBooLj","https://ap.wps.com/l/cbCaiqqULTaBooLj","pdf",885217,"English","# Course Information\n## Department and Current Course Details\n## Change Requests and Required Attachments\n## Effective Term/Year\n# Syllabus Outline\n## Test 1 to Test 3 Topics and Readings\n## Test 4 to Test 7 Topics and Readings","[{\"question\":\"What is the effective term/year for the proposed changes?\",\"answer\":\"The effective term/year for changes is Fall 2023.\"},{\"question\":\"Which types of course modifications require a syllabus attachment?\",\"answer\":\"Any changes to current course details require a syllabus to be attached, along with documentation for affected departments.\"},{\"question\":\"What topics are covered across the tests in the tentative syllabus?\",\"answer\":\"The syllabus spans auditing transaction cycles and processes, inventory and financing/investing, long-term liabilities and equity, summary financial statement engagements and related reporting, ethics and international auditing standards, governmental and compliance auditing, and agreed-upon procedures and service organization controls.\"}]","ACG 5647 - Auditing and Assurance Services 2 - Course Change Request - Fall 2023 | PDF",23]