Auditing Essay Example for Free

Auditing Essay Course Texts: Prentice Hall – Auditing and Assurance Services – An Integrated Approach 15th edition. Arens/Elder/Beasley (Required) Please bring your textbook to each class session Class Hours: Monday / Wednesday 8:30 9:50 a.m. 119 Eppley Center Monday / Wednesday 10:20 11:40 a.m. 119 Eppley Center Monday / Wednesday 12:40 2:00 p.m. 119 Eppley Center Office Hours: Monday 2:30 – 4:00 p.m., N227 BCC Wednesday 2:30 – 4:00 p.m., N227 BCC Other hours available by appointment (please contact me to arrange an appointment.) During the week I check email constantly and am highly responsive. This is often times the best way to get a quick response. I can make individual appointments to meet with you during times when I am on campus if you want a one-on-one appointment to discuss grades and other more confidential matters. Our course consultant will be available on a regular basis for detailed material/grading questions. Course Consultant: John Kure ([emailprotected]) In addition to my office hours, John will be accessible to meet with you during the course. He will be available to answer your questions about grading as well as to provide advising and consultation regarding other  course-related matters at the following times: TBD Course Web Page: The course has a web page in Desire2Learn, and you should check it often. The course consultant and I will use this site to communicate with the class periodically during the semester. The page will also include a number of assignments and other relevant and important course materials. We plan to track your grades using the Gradebook feature on this site. POLICIES FOR CONDUCT OF THE COURSE 1. BROAD OBJECTIVES OF THE COURSE The overall objective of this course is to help each student obtain the skills, knowledge, and attitude to maximize the likelihood of practicing successfully after graduation. This overall objective is to: Aid in preparing you for the auditing section of the CPA exam. Develop technical and application auditing skills, including evidence accumulation and workpaper documentation. Practice communication skills in the context of auditing practice. Learn about a business approach to auditing which emphasizes relevance of general business and environmental knowledge awareness. Develop professional judgment in materiality and risk assessment, in ethical conduct, in the application of generally accepted auditing standards, and in the determination of sufficient competent evidential matter. 2.SPECIFIC OBJECTIVES This course is intended to be an introduction to the audit process and the role of auditing in organizations and in financial markets. It will not make you an auditor – that comes only with extensive experience – and it will not specifically prepare you for the auditing section of professional exams (e.g., CPA, CIA, etc.). However, the course should provide you with the basic knowledge so that, with additional self-study or by taking a review course, you will pass the auditing components of those exams. We will be studying the following topics, with the objective of gaining a sufficient understanding of each to enable you to apply, evaluate, and use them throughout your career: Demand for audits and attestations. Audit risk model. Concept of materiality. Assessing inherent risk. Assessing control risk. Audit evidence: a) planning. b) the role of sample evidence. c) evidence collection. d) evidence evaluation. Reporting requirements. Quality assurance of the audit process. Auditing environment: a) professionalism and self regulation. b) external regulation. 3.CLASS FORMAT Auditing is a challenging and demanding profession. To provide coverage of a significant amount of material and to allow for active learning, the class meetings will be held assuming you have read the assigned material prior to class and are prepared to contribute to class discussions every session. The textbook and readings should give you a fundamental understanding of the topic before we discuss it in class. Please feel free to raise any questions you have about the material before, during, or after class. Class meetings will consist of a combination of lecture, open discussion, and a number of active learning opportunities. Meeting time will allow for discussion of current topics and student questions and concerns. Additionally, time will be spent on active learning opportunities that  include, but are not limited to, homework problems, in-class group assignments, case studies, quizzes, and exams. 4.REQUIRED COURSE MATERIALS You will need to purchase the textbook as described above under Course Text. Previously used packages may not contain the required problems and/or worksheets. Case work will be provided in your book or by instructor. No purchase is necessary for case work. 5. GRADING Final grades will be based upon your points earned in relation to the total points available. Some of these points will be awarded based on your individual performance on exams. However, since auditing is a team effort in the real world, you will be organized into teams of 3 or 4 for some group assignments. Group members are expected to be conscientious and fully committed to sharing group work. Upon agreement of the other group members, and after meeting with me, a group member who is not adequately participating may be removed from the group. That person will then be required to complete the group assignments individually, and I will reserve the right to penalize project points equal to one letter grade. Total points will be distributed as follows: Grading Scale: The final grade for this course will be based upon a curve. (No particular accumulation of points constitutes a 4.0 or a 2.0 for example.) This is a competitive grading scale based course. QUIZZES You will be given 5 in-class quizzes during the semester. Each quiz is worth 10 points. The quizzes may consist of true/false questions, multiple-choice questions, and/or matching. Quizzes will begin promptly at the beginning of class. Latecomers will NOT be given extra time. Absentees will NOT be given make-ups, except in certain PRE-APPROVED, school-related instances. Quizzes cannot be made up after the fact for any circumstance. Your lowest quiz grade will be dropped at the end of the semester. WRITING ASSIGNMENTS You will be asked to complete 5 in-class writing assignments throughout the semester. Each writing assignment is worth 10 points. The writing assignments will be graded based on effort. These in-class writing assignments may be done at the beginning of class to lead us into discussion of a certain topic, or they may be done at the end of class to help me assess your understanding of material/case study that we have covered in class or they may take place during the class in groups to stimulate discussion. Your lowest in-class writing assignment grade will be dropped at the end of the semester. GROUP PROJECT You will work in groups of 4-5 to complete a group project. Details about the project assignment will be given mid-semester, and work on the project should be on-going throughout the remainder of the semester. The project will be worth a total of 40 points. EXAMS Three exams will be given during regular class time. Makeup exams will not be given unless extraordinary circumstances are involved. To the extent it is possible, you will be expected to notify me before the scheduled exam if an extraordinary circumstance exists. Exams will be composed of some combination of multiple-choice questions and short answer non-multiple-choice questions, patterned after the auditing portion of the CPA examination. The exams are designed and graded to evaluate your understanding of the auditing concepts and your ability to communicate the results of your analysis of the textbook, class projects, homework assignments, and any class discussion. Homework Although not assigned graded points, the suggested homework problems can be helpful to ensure your understanding of the material. You may visit the course consultant’s office hours to see solutions to these problems if you would like to tackle this extra work. 6.POINTS OF EMPHASIS Academic Honesty and Integrity You are responsible for adhering to the University guidelines on Academic Honesty and Integrity and to The Eli Broad College of Business Undergraduate Honor Code, available in its entirety at http://www.bus.msu.edu/information/news.cfm?newsid=767. According to the Code, it â€Å"applies to all undergraduate students enrolled in the College or  in any course sponsored by the College.† Thus, as a student in ACC 411, you are required to review, comprehend, and abide by the Code. The penalties for a violation of the University guidelines and/or the Code can be quite severe. Unless explicitly indicated otherwise, all graded assignments are expected to be the result of your original work. Academic dishonesty will be dealt with in the harshest manner available within the University or College guidelines. Should you have any questions about this policy, please see me immediately. Quality and Neatness of Work All work submitted in this class is subject to a penalty for sloppy presentation, poor writing, and other characteristics which detract from the professionalism expected from auditors. ACC 411 is an upper level course for accounting majors, and it is possible that it will be the only course you take related to auditing prior to starting your professional career. As such, I expect your work to reflect your preparation for professional careers. Participation and Other Classroom Considerations Participation and attendance are considered highly important in this class. I will not take attendance each day; however your attendance and participation will be noted and taken into account. I do expect that if you attend class you will be present for the entire class. I will consider tardiness, early departures and use of electronic devices when calculating your attendance, participation and professionalism score. If you will be late to the start of class or need to depart early, please let me know ahead of time as a courtesy. Religious Holidays I respect religious observances and have made allowances in the syllabus to  ensure that students are not penalized for missing some class days (i.e., I count the top 4 of 5 quizzes/writing assignments). However, please notify me at the beginning of the semester if you expect a conflict on exam days. Final Exam Per the University’s Final Exam Policy: A student absent from a final examination without a satisfactory explanation will receive a grade of 0.0 on the numerical system, NC on the CR-NC system, or N in the case of a course authorized for grading on the P-N system. Students unable to take a final examination because of illness or other reason over which they have no control should notify the associate deans of their colleges immediately. Social Media As members of a learning community, students are expected to respect the intellectual property of course instructors. All course materials presented to students are the copyrighted property of the course instructor and are subject to the following conditions of use: 1. Students may record lectures or any other classroom activities and use the recordings only for their own course-related purposes. 2. Students may not share the recordings with other students enrolled in the class. Sharing is limited to using the recordings only for their own course-related purposes. 3. Students may not post the recordings or other course materials online or distribute them to anyone not enrolled in the class without the advance written permission of the course instructor and, if applicable, any students whose voice or image is included in the recordings. 4. Any student violating the conditions described above may face academic disciplinary sanctions.

Janies Metamorphosis in Their Eyes Were Watching God Essay example --

Janie's Metamorphosis in Their Eyes Were Watching God    "Dey all useter call me Alphabet 'cause so many people had done named me different names," Janie innocently expresses (Hurston 9). The nickname "Alphabet" is appropriate in Zora Neale Hurston's Their Eyes Were Watching God because she is indefinable to others and herself. From her early childhood, Janie Crawford searches for self-knowledge and grows through her relationships with men, family, and society. The main character continually seeks autonomy and self-realization, but her quest cannot continue as long as she is the object of others. Janie must find her own identity to become the subject of her desires and dreams. To accomplish this, she enters into, not away from, black culture to find her meaning in life. Janie dares not to be pathetic, or tragic, but to defy the expectations of her men, family, and society. Through Janie's life experiences, she is able to shift from the object of other's lives to the subject of her own life. Hurston uses the power of language and different narrative techniques to show Janie's transition throughout the novel. It is important to notice that in Janie's journey from object to subject, the narration of the novel shifts from third person to a mixture of first and third person; thus, the shift shows the awareness of self within Janie. Language becomes an instrument of injury and salvation and of selfhood and empowerment. The use of powerful language is exemplified well in the text when Janie is asked to say a few words as the new Mrs. Mayor. Joe, her second husband, quickly cuts in and says, "Thank yuh fuh yo' compliments, but mah wife don't know nothin' 'bout no speech-makin'. Ah never married her for not... ...izes the chance for happiness. Janie is comfortable knowing that she can live for herself, for she has become the subject of her own life. Janie is a complete woman because her inner and outer self unites; she transforms her social role into an organic role. Being comfortable in one's own skin and self, because of and not in spite of, is the true source of joy. Sources Cited and Consulted Hinton, Kip Austin. "Zora Neale Hurston." Zora Neale Hurston Web Site. Kip Austin Hinton, ed. 07/16/2003. Available at www.1.am/zora Hurston, Zora Neale. Their Eyes Were Watching God. New York: Harper & Row, 1937. Kubitschek, Missy Dehn. " 'Tuh de Horizon and Back': The Female Quest in Their Eyes Were Watching God." Modern Critical Interpretations: Zora Neale Hurston's Their Eyes Were Watching God. Ed. Harold Bloom. New York: Chelsea House Publishers, 1987.

Hume: Morality Is Based on Sentiment

Hume: Morality is Based on Sentiment This paper will attempt to give a detailed breakdown of David Hume's take on morality, and how some of the other philosophers would critique his stance. I will first speak about why Hume believes reason and passion don't contradict each other. Then I will give Aristotle’s and Aquinas' view on this conclusion of his. Next, I will speak on how Hume argues that moral judgments aren't grounded in reason. Afterwards, I will discuss what he considers that moral judgments are founded on. Finally, I will give a critique of Hume's theory from Hobbes' perspective.Hume's take on human morality is a very interesting one indeed to contemplate. His main argument on the topic is that the morality of humans is totally derived from sentiment, and in no way has anything to do with reason. He first defines sentiment and reason. He says that the former refers to passions such as emotions, feelings, appetites and desires. Then he also goes on to categorize the passions as being either calm or violent. And according to him, it is our passions that lead us to action. He also states that passions can neither be true nor false, they're â€Å"original existences† (Hume 42 column 2 paragraph 3).Then he defines reason as, what we can say, are ruminations of the mind, which includes beliefs, thoughts, conclusions of arguments, etc, and declares that these can be true or false. It is with these definitions in mind that Hume goes on to make the statement that passion and reason cannot oppose each other. Because passions are original existences, they are neither reasonable nor unreasonable though they are the dominators of our actions. Reason, however, can be put to true/false evaluations and are actually derived from our passions.Reason cannot contradict passion because this would be an internal disagreement of ideas, which are considered as copies of the object which they represent, i. e. the particular passion. He states though that a pass ion can be called unreasonable if it is founded upon a false supposition or chooses insufficient means for the required end (Hume 43 column 2 paragraph 2), but when one perceives that the supposition is false or the means are insufficient, then the passion yields to reason without any opposition whatsoever (Hume 43 column 2 paragraph 2).This is because willing an action follows upon the supposition that the action brings about a proposed effect, but as soon as it's found that this supposition is not true there is no more desire to will that action. He also says that reason can have an indirect impact on passion. For example, when one considers jealousy, it can be seen that it’s a passion that’s based in human belief. Aristotle’s view is based on a system of virtues of which, if they’re done well, would cause one to lead a happy life. He also states that there are actually two categories of virtues: those that are intellectual and those which are moral.Int ellectual virtues refer to those characteristics that lead one to think or reason well, and demands experience and time. Moral virtues, on the other hand, are those characteristics that perfect our character and are acquired through habit (Aristotle 54 column 1 paragraph 4). These habits are the basis of actions, thus determining what one does in particular situations. Taking a look at how Hume’s actions derived from sentiment can be compared with Aristotle’s moral virtues that come through habit, the parallels in the theories can be immediately seen.The same can be said about Aristotle’s intellectual virtues bettering one’s thinking when compared with Hume’s reason being composed of ideas, beliefs and the like. Hume’s definitions of sentiment and reason can be seen as analogous to Aristotle’s virtues. Seeing that these two classes of virtues too function in wholly different ways to Aristotle, being that they target different aspects of the human, he would agree with Hume’s view that passion cannot oppose reason.The same can be said for Aquinas as was said for Aristotle. Aquinas' statement â€Å"Whatever a human being seeks, it seeks under the aspect of the good and if it does not seek it as its perfect good, which is its ultimate end, it must seek it as tending to that perfect good, since any beginning is ordered to its culmination† (McInerny 200 paragraph 3) can be interpreted to mean that all the things attracting the human will are perceived as being good.He then goes on to say that there is a distinction between the thing sought, which would be the trigger of Hume’s passion, and the reason for seeking it, which would be the available facts leading to the belief that the object is worth being sought. Here is where he can be compared to Hume who says that passions are original existences that cannot conflict with reason, which is based in facts as known by the human.Aquinas also states th at humans can be mistaken about the good in a particular instance of action, but if a person is enlightened that â€Å"not-A rather than A† contributes to their happiness, they â€Å"have the same reason for doing not-A† that they thought they had for doing â€Å"A† (McInerny 201 paragraph 4). He is saying here that whenever the human discovers that something sought for happiness (and thus is thought to be morally good) doesn’t fulfill the requirement, the human then has the same reason now for not seeking that thing anymore, whether it be a particular action or object.This supplements Hume’s theory of the only situations where he thinks passions can be thought of as â€Å"unreasonable†, though said passions would immediately yield to reason when the supposition is perceived to be false (Hume 43 column 2 paragraph 2). Aquinas clarifies this thinking even further when he says an act is not called rational because it’s an act of reason, but because it (the action) can be influenced by reason (McInerny 203 paragraph 1).Unlike many other philosophers, especially the classic ones, Hume disputes the claim that morality is founded on reason. He proposes this isn’t possible since â€Å"reason is the discovery of truth or falsehood†, which is related to ideas and matters of fact (Hume 44 column 1 paragraph 1). Since passions, volitions and actions are original facts and realities which are complete in themselves, and thus cannot reference each other, â€Å"it is impossible [for them to] be either contrary or conformable to reason†.Since our actions, which can be evaluated as being morally laudable or blamable, cannot be produced or prevented by reason, moral judgments cannot be derived from reason. To determine what Hume believes morality is derived from, there is a need to define facts and values, and to see how these fit into the spectrum of his conclusion. Facts are things known and can be describ ed. However, values are subjective feelings about the facts. So there is a huge difference between what each of them refers to.Using these definitions, Hume argues that there are no facts about good/evil and right/wrong. No matter how you may examine a morally wrong action, at no time can you ever find a matter of fact which you call vice. As long as you consider the object itself, you will never find that which is called vice. It is only when you reflect within that you find a â€Å"sentiment of disapprobation, which arises in you, towards this action†. That thing which arises in you is a fact, but it is an object of feeling, not reason (Hume 44 column 1 paragraph 3).Basically, Hume is saying that there is no way to say that an action willed by someone can be called factual, since there is nothing true or false about it, but it is the way someone feels about that action within themselves that gives the action moral value. So it can be seen how Hume concludes moral right/wron g is not deducted from reason, but how one feels about things. And human nature comes equipped with the basic sentiments of sympathy or benevolence toward humankind in general, and this is what leads us in making moral judgments.Hobbes would completely disagree with Hume on his theory that morality is based in sentiment. Just looking at the title of his work tells us that he believes morality is completely based on reason. He believes that humans are inherently selfish creatures and wouldn’t be much more than the lower animals if there was no society. He reasons that humans typically have a natural right to everything, even other humans, if they discern it that thing a means of advancing their own survival.He sees humans as existing in a state of nature where there is only a â€Å"war of everyone against everyone† (Hobbes 5 column 1 paragraph 1) arising from competition, fear and vanity. He posits that in this war, the concepts of right or wrong, justice or injustice, etc. have no place (Hobbes 4 column 1 paragraph 4), and hence there is no morality. However, they need to make peace with each other in an attempt to preserve their own lives. So humans force themselves to make covenants with each other to give up their fundamental right to all things for this security.Justice is derived from these covenants, and one is said to be unjust when they fail to â€Å"perform their covenants made† (Hobbes 5 column 2 paragraph 3). But there is also no trust among humans, since there is no way to be certain that the others will adhere to their agreement, so a further step is taken to establish what is called a commonwealth, in order to provide a â€Å"coercive power† that will â€Å"compel men equally to the performance of their covenants† through the fear of punishment worse than any benefit they get by breaking the covenant.It is through this sequence of occurrences that Hobbes arrives at his natural laws which are summed as â€Å"doi ng to others, as we would be done to you† (Hobbes 6 column 2 paragraph 3) which can be seen as morality. Thus, Hobbes would say instead that morality comes from the formation of covenants and commonwealth, and not sentiment as Hume says. Works Cited Aristotle. â€Å"Nicomachean Ethics† John Arthur and Steven Scalet. Morality and Moral Controversies: Readings in Moral, Social and Political Philosophy.Hobbes, Thomas. â€Å"Leviathan: Morality as Rational Advantage. † John Arthur and Steven Scalet. Morality and Moral Controversies: Readings in Moral, Social and Political Philosophy. Hume, David. â€Å"Morality is Based on Sentiment. † John Arthur and Steven Scalet. Morality and Moral Controversies: Readings in Moral, Social and Political Philosophy. McInerny, Ralph. â€Å"Ethics. † The Cambridge Companion to Aquinas. pages 200-206.

John Steinbeck was born to middle-lower class family in...

John Steinbeck was born to middle-lower class family in the farming community of Salinas, California. John’s Steinbeck Imagine†¦ your town is suddenly stricken with poverty. Your family business goes under because the economy of your local community can no longer support it. Herds of your closest friends continually move out of the town you grew up in due to a severe shortage of work. The basic necessities of life are so scarce that everyone around you reverts to their animalistic urges to survive. Those who you have came to trust, betray you and your family for selfish reasons. This chaos was typical every day life during the youth of one of America’s greatest writers, John Steinbeck. The environment that engulfed John†¦show more content†¦John was always very enthusiastic about school, and enjoyed all subjects as well as many extra circular activities such as football. as a child, he was always encouraged to pursue intellectual interests by his mother who was a schoolteacher. John’s interests slowly began to shift toward literature and he became very well-read for a high school student. By 1920, John was enrolled at Stanford University where he studied English and European Literature on top of his involvement in many English and poetry clubs. The president of the English club spoke highly of Steinbeck and claimed, â€Å"had no other interests or talents that I could make out. He was a writer, but he was that and nothing else(Benson 69). During breaks between semesters, John worked a variety of odd jobs on ranches, mills, and road gangs. He was known as a very personable man, and worked well with those of a lower socio-economic class than his own (Fontenrose 5). For a period of time John aimlessly switched occupations (including a Newspaper reporter) and returned home to California. John followed the same trend of temporary employment while he pursued his writing. John wrote countless pieces of fiction that publisher’s refused to invest in. It wasn’t until 1929 when John’s first book, Cup of Gold, was published. This piece was a fictitious biography about Morgan the pirate and did not draw the revenue that John