ACC 260 – AUDITING

INSTRUCTOR INFORMATION:

• NAME: Barbara Wagers
• EMAIL: wagersb@midlandstech.edu
• PHONE NUMBER: 822-3606
• OFFICE HOURS: Mrs. Wagers office hours can be found at Wagers Schedule

COURSE DESCRIPTION: This course is a study of the procedures for conducting audits and investigations of various enterprises. Attention is given to the nature and purpose of auditing, auditing standards, professional conduct and ethics, auditor’s legal liability and the approaches followed in performing audits of financial statements.

SHOULD YOU CONSIDER TAKING THIS COURSE? MAYBE!! ANSWER THESE QUESTIONS:

• Do you consider yourself to already be "computer-comfortable?" This course is meant for students who enjoy working with computers, feel comfortable with them, and are not intimidated by computers at all!

• Are you comfortable using the Internet?

• Do you have a reliable computer with reliable Internet access?

• Do you have a GPA of at least 3.0? Students with higher GPA's are more likely to succeed in this internet class.

• Are you highly motivated?

• Are you very SELF-DISCIPLINED and NOT a procrastinator? If you tend to put things off and need an instructor to "prod" you a little, then this Internet class is NOT the place for you!! Take this course in the classroom instead!

• Is this your first time taking this course? If you have taken this course before and not been successful in it, then the Internet approach is NOT recommended for you.

If you answer "yes" to all of these questions, this course may be a good choice for you!!

ORIENTATION INFORMATION: Orientation is MANDATORY - do not miss it or you cannot take the course!! Orientation will be 6:30 PM - 7:30 PM on Thursday, August 20^th (fall semester) in Saluda Hall room 121 on the Airport Campus. Orientation is MANDATORY - be sure that you are there or you cannot take the course!!

I will take your picture at orientation – so be ready to smile!

GRADE COMPUTATION: Your grade is determined from three tests, on-line chapter quizzes, and a written assignment. The three tests will be given in the Student Assessment Center (Testing Center Availability)

TEXTBOOK: The textbook for this course is "Auditing – A Business Risk Approach, by Rittenberg, Schwieger and Johnstone " published by Thomson/SouthWestern. It can be purchased from the MTC bookstore.

ACCESSING THIS COURSE: Desire 2 Learn is the college’s online learning management system.

· Registered students are automatically enrolled, and have access to all courses 4 days prior to the start of the semester.

· Students access Desire 2 Learn at https://elearn.midlandstech.edu with the same username and password they use for MTC Online.

· Online Resources (help): MTC Online Learning

· Microsoft 2007 Compatibility Reader – Free Download

NEW ONLINE STUDENTS: All new online students are required to take the READI assessment and to complete a Browser Check.

STUDENTS WITH DISABILITIES: Learn more about accessibility and resources at Counseling and Career Services' Disability Services webpage.