(COURSE SYLLABUS Course Tite 1 Anuiting acd Asraranee Principles Credit 3.0 Units (Course Description: The foc f te cour i on the conceptual owe an nderanding af sara nd reed (PSA, PSRE- PSA? & SRS), Philppne Acoumancy Act o 2004 and 2008 ‘Code of Ethics for professional accounrants. Program Ontcomes Addressed by the Course Outcomes tea colony, ‘td urigie menagemen) cad employ tase soneple 3.4 Apply knowles sills tht wil enable them to 8 essfully respond assessments (in-Inding professional and certifications z (iy ed all etd prosotars Thal are necessary im performing an independenl audit of | 22 mens. “inane stat 1 Regine varus woos ad eos wala We alr a peg te Bal 311 Resolve busines isms and problers, with a global and strategic perspective wing their nowledge and technical proficiency inthe areas of finaacialvecounting & reporting, cost sccounting & management, mangement accounting & contol exation, anc accounting 3.6 Use financial & non-financial information to conduct sustainability and stratogic ait of ‘4 Xnally2e wudit relnied eases and apply the concepls and prirciples learned from the course various business organizations, 2 Apply proper dxiston making iT rial, amlyally, and cretvely we roles an results. 3.2 Conduct accountancy esearch through independent studies of relevant itermure and appropriate tse of accounting theory and methodologies 3.6 Use financial & non-financial information to conduct sustainability and strat-gic audit of | various business organizations.r ‘Course Outcomes S Demonstrate the SCs: critical thinking, commercial ethics, computer Teracy, communication [27 Demoastaw high personal moral and ethical sandards, organizational eiizenahip, and skills and community se-vices. ate sii 3 6. Strengthen and practice the values af honesty, integrity, diligence and perseverance in the practice | 2.7 Demonia of auditing 3.5 Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant. Textbook: + Salosagcol, J. Tiu, M., Hermosilla,R. (2015). Auditing theory: A guide to understanding PSA. Conanan Eéucational Supply = Phil ting and. s| ‘+ Philippine Standards on Related Services (PSRSs). Auditing and Assurance Standards Council,rene Sendai 0 Review Engngeene ding and Assurance Standards Council, ‘and Assurance Standards Council, Teaciling-Learaiog ‘Assesstaent Referencels Maes : Suggested Readings: Lecture * Quiz + Know the son tig bodies for auditing. ‘© Salosageol, Tiu, & | # Class Discussion * Case Analysis Hermesilla, Chapters 1 a2 Tz [> Differentiate the types of audits and auditors + Suggested Readings: Lecture > Quiz ‘Understand the standards used inthe audit. © Salosageol, Tis, & ‘© Class Discussion +» Case Analysis ‘Leam and understand the ethical requirement Hermesilla, Chapters 2 and considerations in audi a3 3 © Enor and Fraud 7 + Suggested Readings: > Lecture = Quiz © Salosageol, Tiv, & + Class Discussion + Case Analysis Hermosilla, Chapter §ae | semen Menagement Financial Statement ‘Control Activities ‘Control Risk + Lecture ~ [* Quiz ‘Class Discussion + Case Analysis ‘Assertions, Audit Y= Lecture +e + Class Dissomion | © Case Analysis| inclusive Lear ‘Teaching Learning ‘Kasesstaent ii ing Outcome’s Toplels Reference’s ree nee | | Objectives and Audit “ Documentation. z = Midterm Exam 0 ‘+ Document the audit activities completed and the fe Audit Bs ° Ss 7 ok = Quiz supports availed of. ‘0 Working Papers © Salosageol, Tih & «© Class Discussion © Case Analysis ol i of [> “Uiderstand audit sampling techniques > = > ie Apply sampling in aut engagements ‘oUse of Sampling in © Salosagcol, Tin, & | Class Discussion |» Case AnalysisLearning Outcome/s Topicls ‘Reference/s Activities Methods the > Quiz > ey the enequnt event au for = Completing the A = aT Selomgca Ti + Class Discussion = Case Analysis > Lecture = Quiz ‘= Class Discussion © Case Analysis Disclaimer of oExplanatory ‘Comparatives and Consolidated ‘Attestation Services ~ Learn and undersiand what it takes to bean ehical —[* Code of Ethies and [+ Swagested Readings: Lecture = Quiz Pr Republic Act 9298 : © Selmmpal, Tin & * Class Discussion * Case Analysis, for Professional T [Final Earn