Advance Auditing Essay

3216 words - 13 pages

ACCO 710 AUDITORIA AVANZADA II

Universidad del Este, Universidad Metropolitana, Universidad del Turabo © Sistema Universitario Ana G. Méndez, 2008 Derechos Reservados Prep. 2 de mayo de 2008. Prof.David Martinez.MBA

Escuela de Estudios Profesionales Programa Ahora Universidad Metropolitana

TABLA DE CONTENIDO
PRONTUARIO --------------------------------------------------------------------------------------------------------- 3 TALLER UNO --------------------------------------------------------------------------------------------------------- 6 TALLER DOS ---------------------------------------------------------------------------------------------------------- 8 TALLER TRES ...view middle of the document...

El curso esta dirigido a desarrollar la capacidad de investigar y poner en practica los conocimientos teóricos sobre la auditoria de los estados financieros. Incluye la ética y la responsabilidad legal del auditor, los procedimientos, estudio y evaluación del control interno, pruebas de control y substantivas, recolección de evidencia, riesgos de la auditoria y el reporte sobre la opinión. Se requiere la aplicación en casos y/o el uso de aplicaciones computadorizadas en la ejecución de la auditoria. Objetivos Generales Al finalizar el curso, el estudiante: 1. Aplicar los estándares de auditoria generalmente aceptados (GAAS) en la aceptación del cliente potencial de auditoria, diseño de los procedimientos requeridos, evaluación de la evidencia recopilada y preparación del reporte. 2. Cumplir con los pronunciamientos del Código de Ética Profesional del Instituto de Contadores Públicos de los Estados Unidos de America (AICPA). Textos y Bibliografía Arens, A. A., Elder, R.J., & Beasley, M. S. (2008). Auditing and assurance services. (12th ed.). New York, NY: Prentice Hall. Louwers, T.J., Ramsay, R.J., Sinason, D. M., & Strawser, J.R (2007). Auditing and assurance services. (3th ed.).New York, NY: McGraw-Hill/Irwin. Hopwood, W. S., Leiner, J.J., & Young, G. R. (2008), Forensic accounting. (1th ed.). New York, NY: McGraw-Hill/Irwin. Auditoria Avanzada II ACCO 710 5 semanas ACCO 706

ACCO 710 Auditoria Avanzada II 3

Escuela de Estudios Profesionales Programa Ahora Universidad Metropolitana

Evaluación: Examen 1 Asignaciones y participación Presentación oral y escrita Examen final Curva de evaluación 100-90 A 89-80 B 79-70 C 69-60 D 59-0 F 25% 25% 25% 25%

Descripción de las normas del curso: 1. La asistencia es obligatoria. El estudiante debe excusarse con el/la facilitador(a), si tiene alguna ausencia y reponer todo trabajo. El/la facilitador(a) se reserva el derecho de aceptar la excusa y el trabajo presentado y ajustar la evaluación, según entienda necesario. 2. Las presentaciones orales y actividades especiales no se pueden reponer, si el estudiante presenta una excusa válida y verificable (ej. médica o de tribunal), se procederá a citarlo para un examen escrito de la actividad a la cual no asistió. 3. Este curso es de naturaleza acelerada y requiere que el estudiante se prepare antes de cada taller según especifica el módulo. Se requiere un promedio de 10 horas semanales para prepararse para cada taller. 4. Debido a que es un curso de redacción, el/la facilitador(a) podrá requerir al participante que re-escriba cualquier trabajo. 5. Se espera un comportamiento ético en todas las actividades del curso. Esto implica que TODOS los trabajos tienen que ser originales y que de toda referencia utilizada deberá indicarse la fuente, bien sea mediante citas o bibliografía. No se tolerará el plagio y, en caso de que se detecte casos del mismo, el estudiante se expone a recibir cero en el trabajo y a ser referido al Comité de Disciplina de la...

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