|Spring 2014 - Section 101001||8:10 - 9:30 A.M. Tuesday Thursday||Room 303|
|Dr. Ted M. Hammett|
|Office - 317 BBC|
|(870) 460-1641 Office|
ACCT 4723: Auditing
My office hours are posted on my door and on my website which is given above.
Forensic Accounting will help you be a better professional in whatever career path you may choose. The technology, interviewing, document examination, public records, and other tools you will study will make you a better consultant, auditor, tax professional, or manager, as well as a better more astute investor.
William S. Hopwood, Jay J. Leiner, George R. Young. Forensic Accounting and Fraud Examination. 2nd Edition Boston, MA: McGraw-Hill Irwin, 2012. ISBN: 978-07-813666-5
Requirements for Evaluation:
All parts have equal weight Homework is the review multiple choice question at the end of each chapter. You are to submit them as quizzers.
After Chapter -- 7
After Chapter --10
After Chapter --15
After Chapter --20 (Final Exam) Pre/Post test 20% of the Grade
Because of the bonus opportunities and take-home portions on all tests except the final the following grades are given without appeal:
89 - 80 = B 69 - 60 = D
Below 60 = F
Bonus points are possible with a bonus question on all in-class tests excluding the final. 3 points per test. In addition, there is an opportunity to take quizzers on-line which will provide 3 points added to the average for a perfect score, (you can receive a prorated portion of these points)
NOTE: The testing policy is -- if you have take a test late you will forfeit 10 points for each day late that you take the test late (not counting weekends or legitimate exceptions). More than three days late in taking the test will result in a grade of zero ("0").
of the requirement of the University I will be taking attendance for each class
period. I have an attendance policy as documented in the "absence and
Grading Policy" attached to this outline. You are all adults and
have paid for this course, don't cheat yourself by not attending class. As
a professional, you will be expected to be responsible for showing up for work
and accomplishing the tasks required of you.
Last date to drop with a "W" February 20, 2012.
Last date to drop with a "W" February 20, 2012.
Other inappropriate behavior:
Plagiarism is serious as well, it to is stealing others work and claiming it for yourself. You must give credit for five or more words in a sequence taken from another source by using quotation marks and indicating the source of the quote, and you must indicate the source of other factual information and ideas, whether you are quoting or paraphrasing. Citing a source does not excuse the practice of copying and pasting text into your paper. All material must be either quoted with quotation marks or paraphrased in your own words. Copying another student’s work in part or whole is also plagiarism. Plagiarism in an assignment may result in a failing grade for the assignment. You cannot self-plagiarize by turning in papers or assignments that were prepared for other classes without prior permission from the instructor. If a student is found to have plagiarized parts of an assignment, a failing grade on the assignment may be given.
Students with Disabilities:
It is the policy of the University of AR at Monticello to accommodate individuals with disabilities pursuant to federal law and the University’s commitment to equal educational opportunities. It is the responsibility of the student to inform the instructor of any necessary accommodations at the beginning of the course. Any student requiring accommodations should contact the Office of Special Student Services located in Harris Hall Room 120; phone 870 460-1026; TDD 870 460-1626; Fax 870 460-1926.
|January||9||Introduction and administrative matters. Pre-Test|
|14||Chapter 2 lecture Forensic Accounting Legal Environment||PowerPoint Chapter 2|
|16||Chapter 2 lecture|
Quizzer from Chapter 2 due - Chapter 6 lecture "Fraud Detection" Homework Review Questions.
|23||Chapter 6 lecture|
|28||Bonus Quiz Chapter 2 & 6|
|30||Homework from Chapter 6 due - Chapter 7 "The Fraud Investigation and Engagement Process" Homework Review Questions.|
Chapter 7 lecture
|6||Examination Chapters 2, 6-7 Homework from Chapter 7 due|
|11||Chapter 8 "The Evidence Collection Process" lecture begins.||PowerPoint Chapter 8|
Chapter 8 lecture
|18||Quizzer from Chapter 8 due - Chapter 9 lecture "Physical Documentary, and Observational Evidence" begins.||PowerPoint Chapter 9|
|20||Chapter 9 lecture||
|25||Chapter 9 lecture|
Quizzer from Chapter 9 due - Chapter 10 lecture "Interview and Interrogation techniques" begins.
|PowerPoint Chapter 10|
|March||4||Chapter 10 lecture|
|6||Chapter 10 lecture||
|11||Examination Chapters 8-10 Homework from Chapter 10 due|
Chapter 11 "Forensic Science and Computer Forensics" lecture begins.
|18||Chapter 11 lecture|
|19||Last day to Drop with a "W"|
|20||Quizzer from Chapter 11 due - Chapter 12 lecture "The Fraud Report, Litigation, and the Recovery Process" begins.||PowerPoint Chapter 12|
|April||1||Chapter 12 lecture|
Quizzer from Chapter 12 due - Chapter 15 lecture "Fraud and Sox Compliance" begins.
|8||Chapter 15 lecture|
|10||Examination Chapters 11-12, 15 Homework from Chapter 15 due||
|15||Chapter 19 lecture "Business Valuation" begins Homework Review Questions.||PowerPoint Chapter 19|
Chapter 19 lecture
|22||Quizzer from Chapter 19 due - Chapter 20 lecture "Dispute Resolution Services" begins.|
|24||Chapter 20 lecture|
|29||Chapter 20 lecture Homework Review Questions Due.|
|May||6||Final Exam Room 303 (8:00 - 10:00)|