sistema universitario ana g. méndez 304... · acco 304 auditing 3 prep. 2005. dorie m. méndez,...
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Sistema Universitario Ana G. Méndez
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
ACCO 304
Auditing
Auditoría
© Sistema Universitario Ana G. Méndez, 2008
Derechos Reservados.
© Ana G. Méndez University System, 2008. All rights reserved.
ACCO 304 Auditing 2
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
TABLA DE CONTENIDO/TABLE OF CONTENTS
Páginas/Pages
PRONTUARIO ........................................................................................................... 3
STUDY GUIDE .......................................................................................................... 8
WORKSHOP ONE ................................................................................................... 13
TALLER DOS ........................................ .................................................................. 16
WORKSHOP THREE .............................................................................................. 19
TALLER CUATRO ..................................... ............................................................. 22
WORKSHOP FIVE/TALLER CINCO ........................ ............................................... 25
ANEJO A/APPENDIX A ................................ .......................................................... 29
ANEJO B/APPENDIX B ................................ .......................................................... 30
ANEJO C/APPENDIX C ................................ .......................................................... 32
ANEJO D/APPENDIX D ................................ .......................................................... 34
ANEJO E/APPENDIX E ................................ .......................................................... 35
ANEJO F/ANEJO F ................................... .............................................................. 37
ANEJO G/APPENDIX G ................................ .......................................................... 38
ANEJO H/ APPENDIX H ............................... .......................................................... 39
ANEJO I/APPENDIX I ................................ ............................................................. 41
ANEJO J/APPENDIX J ................................ ........................................................... 42
ANEJO K/APPENDIX K ................................ .......................................................... 43
ANEJO L/APPENDIX L ................................ ........................................................... 44
ANEJO M/APPENDIX M ................................ ......................................................... 46
ANEJO N/APPENDIX N ................................ .......................................................... 47
ANEJO O/APPENDIX O ................................ .......................................................... 48
ACCO 304 Auditing 3
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Prontuario
Titulo del Curso: Auditoria
Codificación: ACCO 304
Duración: Cinco Semanas
Pre-requisito: Contabilidad Intermedia I y II
Descripción
Estudio de la teoría de procedimientos de la contabilidad de Auditoria, hojas de
trabajo, control interno y fraude, preparación de los estados financieros auditados,
formularios, metodología y procedimientos.
Texto y Recursos
Boynton, W. C., Johnson, R. N., & Kell, W. G. (2006). Modern Auditing. (8th ed.).
New York: Wiley and Sons..
Referencias y Material Suplementario
Arens, A. A., & Loebbecke, J. K. (2003). Auditing: An Integrated Approach.
(9th ed.). Prentice Hall.
Arens, A. A., & Loebbecke, J. K. (1996). Auditoría, Un Enfoque Integral.
(6ta ed.). Prentice Hall.
Ricchiute, D. N. (2001). Auditing and Assurance Services. (6th ed.). Thomson
Leaning, South Western.
Taylor, D. H., & Glezen, G. W. (1997). Auditing: An Assertions Approach.
(7th ed.). John Wiley & Sons..
Evaluación
Asignaciones 100 puntos
Presentación sobre capítulos 50 puntos
Presentación sobre
direcciones electrónicas
en clase 100 puntos
Trabajo de Investigación 100 puntos
A ser presentado en el taller
cinco. La misma se hará en el
Idioma inglés.
Portafolio 100 puntos
Asistencia y Participación 50 puntos
ACCO 304 Auditing 4
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Total 500 puntos
Curva de evaluación
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Descripción de las Normas del Curso
1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, el mismo está diseñado
para promover el desarrollo de cada estudiante como un profesional bilingüe.
Cada taller será facilitado en inglés y español, utilizando el modelo 50/50.
Esto significa que cada taller deberá ser conducido enteramente en el
lenguaje especificado. Los lenguajes serán alternados en cada taller para
asegurar que el curso se ofrece 50% en inglés y 50% en español. Para
mantener un balance, el modulo debe especificar que se utilizaran ambos
idiomas en el quinto taller, dividiendo el tiempo y las actividades
equitativamente entre ambos idiomas. Si un estudiante tiene dificultad en
hacer una pregunta en el idioma especificado, bien puede escoger el idioma
de preferencia para hacer la pregunta. Sin embargo, el facilitador deberá
contestar la misma en el idioma designado para ese taller. Esto deberá ser
una excepción a las reglas pues es importante que los estudiantes utilicen el
idioma designado. Esto no aplica a los cursos de lenguaje que deben ser
desarrollados en el idioma propio todo en ingles o todo en español según
aplique.
2. El curso es conducido en formato acelerado, eso requiere que los
estudiantes se preparen antes de cada taller de acuerdo al módulo. Cada
taller requiere un promedio de diez (10) horas de preparación y en ocasiones
requiere más.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente
al taller deberá presentar una excusa razonable al facilitador. El facilitador
evaluará si la ausencia es justificada y decidirá como el estudiante repondrá
el trabajo perdido, de ser necesario. El facilitador decidirá uno de los
siguientes: permitirle al estudiante reponer el trabajo o asignarle trabajo
adicional en adición al trabajo a ser repuesto.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Toda tarea a ser completada antes de taller deberá ser entregada en la fecha
asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las
siguientes opciones:
a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado
en la nota existente.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota
a dos por debajo de la nota existente.
5. La asistencia y participación en clase de actividades y presentaciones orales
es extremadamente importante pues no se pueden reponer. Si el estudiante
provee una excusa válida y verificable, el facilitador determinara una
actividad equivalente a evaluar que sustituya la misma. Esta actividad deberá
incluir el mismo contenido y componentes del lenguaje como la presentación
oral o actividad a ser repuesta.
6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin
embargo, cada miembro de grupo deberá participar y cooperar para lograr un
trabajo de excelencia, pero recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se debe entender que todo trabajo sometido esta citado
apropiadamente o parafraseado y citado dando atención al autor. Todo
estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea
plagiado, copiado o presente trazos de otro será calificado con cero (vea la
política de honestidad académica).
8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos
y entregar copia a los estudiantes por escrito al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes
proveyendo su correo electrónico, teléfonos, y el horario disponibles.
10. EL uso de celulares está prohibido durante las sesiones de clase; de haber
una necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y familiares no registrados en el curso no está permitida en
el salón de clases.
12. Todo estudiante está sujeto a las políticas y normas de conducta y
comportamiento que rigen SUAGM y el curso.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Nota: Si por alguna razón no puede acceder las dire cciones electrónicas
ofrecidas en el módulo, no se limite a ellas. Exis ten otros motores de
búsqueda y sitios Web que podrá utilizar para la bú squeda de la información
deseada. Entre ellas están :
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
El/la facilitador(a) puede realizar cambios a las d irecciones electrónicas y/o
añadir algunas de ser necesario.
Filosofía y Metodología Educativa
Este curso está basado en la teoría educativa del Constructivismo.
Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de
que, reflexionando a través de nuestras experiencias, podemos construir nuestro
propio conocimiento sobre el mundo en el que vivimos.
Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”
que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto,
es simplemente el proceso de ajustar nuestros modelos mentales para poder
acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el
mantener una conexión entre los hechos y fomentar un nuevo entendimiento en los
estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza a las
respuestas de nuestros estudiantes y motivar a los mismos a analizar, interpretar y
predecir información.
Existen varios principios para el constructivismo, entre los cuales están:
ACCO 304 Auditing 7
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje
debe comenzar con situaciones en las cuales los estudiantes estén buscando
activamente construir un significado.
2. Significado requiere comprender todas las partes. Y, las partes deben
entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se
enfoca en los conceptos primarios, no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes
utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar
dichos modelos.
4. El propósito del aprendizaje, es para un individuo, el construir su propio
significado, no solo memorizar las contestaciones “correctas” y repetir el
significado de otra persona. Como la educación es intrínsecamente
interdisciplinaria, la única forma válida para asegurar el aprendizaje es hacer del
avalúo parte esencial de dicho proceso, asegurando que el mismo provea a los
estudiantes con la información sobre la calidad de su aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las
múltiples perspectivas que existen en el mundo.
7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.
ACCO 304 Auditing 8
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
STUDY GUIDE Course Title: Auditing
Code: ACCO 304
Time Length: Five Weeks
Pre-requisite: Intermediate Accounting I and II
Description
Study of accounting theory, auditing procedures, worksheets, internal control and fraud. Preparation
of Audit Financial Statements, forms, procedures and methodology.
Textbooks and Resources
Boynton, W. C., Johnson, R. N., & Kell, W. G. (2006). Modern Auditing. (8th ed.).
New York: Wiley and Sons.
References and Supplementary Materials
Arens, A. A., & Loebbecke, J. K. (2003). Auditing: An Integrated Approach.
(9th ed.). Prentice Hall.
Arens, A. A., & Loebbecke, J. K. (1996). Auditoría, Un Enfoque Integral.
(6ta ed.). Prentice Hall.
Ricchiute, D. N. (2001). Auditing and Assurance Services. (6th ed.). Thomson
Leaning, South Western.
Taylor, D. H., & Glezen, G. W. (1997). Auditing: An Assertions Approach.
(7th ed.). John Wiley & Sons.
Evaluation
Homework 100 points
Presentation about chapters 50 points
URLs class presentations 100 points
Research Project 100 points
To be presented orally on
workshop five. It would be
presented in the English
language.
Portfolio 100 points
Attendance and participation 50 points
Total 500 points
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Evaluation curve
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez Discipline-Based
Dual Language Immersion Model® designed to promote each student’s
development as a Dual Language Professional. Workshops will be facilitated in
English and Spanish, strictly using the 50/50 model. This means that each
workshop will be conducted entirely in the language specified. The language
used in the workshops will alternate to insure that 50% of the course will be
conducted in English and 50% in Spanish. To maintain this balance, the course
module may specify that both languages will be used during the fifth workshop,
dividing that workshop’s time and activities between the two languages. If
students have difficulty with asking a question in the target language in which the
activity is being conducted, students may choose to use their preferred language
for that particular question. However, the facilitator must answer in the language
assigned for that particular day. This should only be an exception as it is
important for students to use the assigned language. The 50/50 model does not
apply to language courses where the delivery of instruction must be conducted in
the language taught (Spanish or English only).
2. The course is conducted in an accelerated format and requires that students
prepare in advance for each workshop according to the course module. Each
workshop requires an average ten hours of preparation but could require more.
3. Attendance at all class sessions is mandatory. A student that is absent to a
workshop must present the facilitator a reasonable excuse. The facilitator will
evaluate if the absence is justified and decide how the student will make up the
missing work, if applicable. The facilitator will decide on the following: allow the
student to make up the work, or allow the student to make up the work and
assign extra work to compensate for the missing class time.
Assignments required prior to the workshop must be completed and turned in on
the assigned date. The facilitator may decide to adjust the grade given for late
assignments and make-up work.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
4. If a student is absent to more than one workshop the facilitator will have the
following options:
a. If a student misses two workshops, the facilitator may lower one grade
based on the students existing grade.
b. If the student misses three workshops, the facilitator may lower two
grades based on the students existing grade.
5. Student attendance and participation in oral presentations and special class
activities are extremely important as it is not possible to assure that they can be
made up. If the student provides a valid and verifiable excuse, the facilitator may
determine a substitute evaluation activity if he/she understands that an
equivalent activity is possible. This activity must include the same content and
language components as the oral presentation or special activity that was
missed.
6. In cooperative activities the group will be assessed for their final work. However,
each member will have to collaborate to assure the success of the group and the
assessment will be done collectively as well as individually.
7. It is expected that all written work will be solely that of the student and should not
be plagiarized. That is, the student must be the author of all work submitted. All
quoted or paraphrased material must be properly cited, with credit given to its
author or publisher. It should be noted that plagiarized writings are easily
detectable and students should not risk losing credit for material that is clearly
not their own (see Academic Honesty Policy).
8. If the Facilitator makes changes to the study guide, such changes should be
discussed with and given to students in writing at the beginning of the first
workshop.
9. The facilitator will establish a means of contacting students by providing an email
address, phone number, hours to be contacted and days.
10. The use of cellular phones is prohibited during sessions; if there is a need to
have one, it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not allowed
to the classrooms.
12. All students are subject to the policies regarding behavior in the university
community established by the institution and in this course.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Note: If for any reason you cannot access the URL’s presented in the module,
do not stop your investigation. There are many sea rch engines and other
links you can use to search for information. These are some examples:
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
The facilitator may make changes or add additional web resources if deemed
necessary.
Teaching Philosophy and Methodology
This course is grounded in the learning theory of Constructivism. Constructivism
is a philosophy of learning founded on the premise that, by reflecting on our
experiences, we construct our own understanding of the world in which we live.
Each of us generates our own “rules” and “mental models,” which we use to
make sense of our experiences. Learning, therefore, is simply the process of
adjusting our mental models to accommodate new experiences. As teachers, our
focus is on making connections between facts and fostering new understanding in
students. We will also attempt to tailor our teaching strategies to student responses
and encourage students to analyze, interpret and predict information.
There are several guiding principles of constructivism:
1. Learning is a search for meaning. Therefore, learning must start with the
issues around which students are actively trying to construct meaning.
ACCO 304 Auditing 12
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
2. Meaning requires understanding wholes as well as parts. And parts must be
understood in the context of wholes. Therefore, the learning process focuses
on primary concepts, not isolated facts.
3. In order to teach well, we must understand the mental models that students
use to perceive the world and the assumptions they make to support those
models.
4. The purpose of learning is for an individual to construct his or her own
meaning, not just memorize the "right" answers and regurgitate someone
else's meaning. Since education is inherently interdisciplinary, the only
valuable way to measure learning is to make the assessment part of the
learning process, ensuring it provides students with information on the quality
of their learning.
5. Evaluation should serve as a self-analysis tool.
6. Provide tools and environments that help learners interpret the multiple
perspectives of the world.
7. Learning should be internally controlled and mediated by the learner.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Workshop One Specific Objectives
At the end of this workshop, the student should:
1. Define auditing, auditing norms, types of auditing, different auditors, and other
services of the profession.
2. Prepare the audited financial statements and learn the auditor’s responsibility.
3. Explain the relationship between auditing and accounting.
4. Describe de function of American Institute of Certified Public Accountants and
the CPA Vision Project.
5. Explain the importance of the ethic behavior in the accounting profession.
6. Describe the civil responsibility under the Common Laws and Federal
Security Act, and the auditor’s legal responsibility on detecting and reporting
fraud.
Language Objectives
Students will:
1. Express their ideas in spoken English effectively using graphic organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English after
reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively
URLs
Public Accounting Profession
http://www.allbusiness.com/accounting-reporting/auditing/265707-1.html
Public Company Accounting Oversight Board
http://www.sec.gov/rules/interp/33-8422.htm
Financial Audits
http://en.wikipedia.org/wiki/Financial_audit
Governmental Audits
http://www.whitehouse.gov/omb/financial/fin_statement.html
Professional Ethics
http://en.wikipedia.org/wiki/Professional_ethics
ACCO 304 Auditing 14
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Auditing and Professional Ethics
http://www.isaca.org/AMTemplate.cfm?Section=Standards,_Guidelines,_Procedures
_for_IS_Auditing&Template=/ContentManagement/ContentDisplay.cfm&ContentID=
15383
Audit, Reviews, and Compilations
http://www.larsonallen.com/assurance/financialStatements.asp
New York State Society of CPA
www.nysscpa.org
American Institute of CPA
www.aicpa.org
Security and Exchange Commission
www.sec.gov
Assignments before Workshop One
1. The student will search information about the following topics to be discussed in
class. Students will create a summary of each topic and will bring it to class.
Nature of auditing
Types of audits, auditors, opinions, and services
Total quality elements for CPA firms
Differences between auditing and accounting
Need for audited financial statements
Audit committee function
Statements Auditing Standards (SASS)
Auditing Standards Board (ASB)
General Accepted Auditing Standards (GAAS)
Ethics in general, Professional Ethics
AICPA Professional Ethics, sections, definition, principles, and
rules
Legal Environment within the profession
2. Revise the content of the Internet addresses, and come prepared to discuss in
class the subjects for this workshop. Print one of the URLs and bring it to class.
ACCO 304 Auditing 15
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
3. Students will make a research to find information about auditors and their
responsibilities, liabilities and reports they handle. Students will write a two
pages essay discussing the information they found.
4. Read, study, and come to class prepared to discuss the following topics:
• Auditing and the Public Accounting Profession - Integrity of Financial
Reporting
• Auditor Responsibilities and Reports
• Professional Ethics and Auditor’s Legal Liability
Activities:
1. General presentation of the course, module, students, and the facilitator.
2. The facilitator will perform an ice breaking activity with students.
3. Students will meet in groups to discuss the assignments.
4. The facilitator will discuss with the students the essays they created.
5. The facilitator will assign to each group of students an “URL” provided for this
workshop. The groups will meet and present a summary of the information on it,
and how does it relate to any subject(s) discuss in the workshop.
6. The facilitator will discuss the importance of auditing and the Public Accounting
Profession, the auditor’s responsibilities, liabilities and reports, and ethics in the
field.
7. The facilitator will distribute the detailed exercises list to be prepared by students
for workshops two thru five.
8. The student will write a reflective diary to react critically about the concepts,
feelings and related attitudes about the subject matters covered in this workshop.
9. The students will complete a self-evaluation of his/her performance in this
workshop.
10. The facilitator explains the work to be completed before Workshop two.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the URL discussion.
3. Appendix E for the reflective diary.
4. Appendix F for the self-evaluation.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Taller Dos
Objetivos Específicos
Al final del taller dos, los estudiantes podrán:
1. Conocer el proceso de auditoria
2. Comprender sobre la evidencia de auditoría, objetivos de la auditoria, programas
de auditoría, documentos de trabajo.
3. Aprender sobre la aceptación de un trabajo de auditoría y la planificación de una
auditoria.
4. Adquirir el conocimiento sobre lo que es materialidad, riesgo y estrategias
preliminares de auditorías.
5. Conocer sobre control interno.
6. Realizar procedimientos analíticos.
Objetivos específicos de lenguaje :
1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones
formales e informales incluyendo actividades de reflexión y análisis, respetando
los diversos puntos de vista de otros.
2. Los estudiantes utilizarán el proceso de lectura efectivamente.
3. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva
usando organizadores gráficos.
Direcciones Electrónicas
Evidencia
http://en.wikipedia.org/wiki/Audit_evidence
Evidencia Electrónica
http://www.cica.ca/index.cfm/ci_id/15353/la_id/1.htm
Audit Planning
http://www.muni.org/audit/plan.cfm
Proceso de Planificación de Auditorías
http://community.dynamics.com/blogs/articles/archive/2007/03/05/planning-the-
audit-process.aspx
Procesos Analíticos
http://www.nysscpa.org/cpajournal/old/12268860.htm
http://www.answers.com/topic/analytical-procedures
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
http://www.accaglobal.com/students/publications/student_accountant/archive/2000/1
/37075
Financial Statement Audit
http://en.wikipedia.org/wiki/Financial_statements
American Institute of CPA
www.aicpa.org
Tipos de Evidencia
http://www.auditservices.com/aevidence.html
Tareas a realizar antes del Taller Dos
1. Trabajar con las preguntas y/o ejercicios asignados por el facilitador/a en el taller
uno.
2. Revise el contenido de las direcciones electrónicas del taller dos y vaya
preparado/a al salón para discutir los temas del taller.
3. Leer, estudiar y estar preparado para discutir los siguientes temas:
• Repaso de la auditoria de los estados financieros
• La Evidencia de la auditoria
• Aceptación del trabajo y planificación de la auditoria
• Decisiones materiales y ejecución de los procedimientos analíticos
4. Los estudiantes prepararán un bosquejo y una bibliografía anotada con un
mínimo de 10 referencias de diarios académicos de acuerdo a APA, del tema de
actualidad de contabilidad del cual prepararán un trabajo escrito y una
presentación oral en el taller cinco. El trabajo escrito deberá ser hecho en un
idioma y la presentación en otro, entiéndase el trabajo en inglés y la
presentación en español o viceversa.
Actividades:
1. El facilitador comenzará la clase con un breve repaso.
2. El facilitador discutirá con los estudiantes los temas asignados.
3. El facilitador dividirá la clase en grupos pequeños. A cada grupo se le
asignará un caso incluido en los temas asignados para este taller para
representarlo en una discusión utilizando la técnica de la mesa redonda.
4. Los estudiantes se reunirán en pares y realizarán un mapa conceptual sobre
el concepto de auditoría. Luego lo compartirán con el resto de la clase.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
5. El facilitador asignará ejercicios adicionales según crea conveniente para
ampliar y/o aclarar el conocimiento de los temas presentados, individual o en
forma grupal.
6. Los estudiantes compartirán sus bosquejos y bibliografías anotadas con el
resto de la clase.
7. El facilitador mostrará el siguiente video
http://www.youtube.com/watch?v=YXcnQCL3JLc&feature=related. Discusión
en clase sobre el mismo.
8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el
taller.
9. El facilitador mencionará las tareas a ser realizadas para el taller tres.
Avalúo
1. El Anejo A incluye la matriz de valoración para la participación en clase.
2. El Anejo G se utilizará para la actividad de mesa redonda.
3. El Anejo F se utilizará par la actividad de auto evaluación.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Workshop Three
Specifics Objectives
At the end of this workshop, the student should:
1. Determine the control risk and will design substantive tests for each
significant affirmative found in the financial statements.
2. Determine the detection risk and the specifics considerations in the design of
the substantive tests for different types of accounts.
3. Define the basic concepts of the audit samples, population, and sample unit.
4. Describe the differences and similarities between the attribute samples.
5. Determine the selection method, attributes of interests within the sample.
6. Apply the auditing processes to the transactions cycle.
Language Objectives
Students will:
1. Express their ideas in spoken English effectively using graphic organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English after
reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively
ULRs
Audit Risks
http://en.wikipedia.org/wiki/Audit_Risk
Risk Assessment
http://www.ohio.edu/audit/risk.cfm
Internal Control Tools
http://www.uthscsa.edu/internalaudit/InternalControl.html
Internal Audit Control
http://gaqc.aicpa.org/Resources/OMB+Circular+A-133/Circular+A-
133+Audit+Internal+Control+Refresher/
Substantive Tests
http://www.aicpa.org/download/members/div/auditstd/AU-00313.PDF
Definition of Substantive Tests
http://en.wikipedia.org/wiki/Audit_substantive_test
ACCO 304 Auditing 20
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Substantive Tests
http://www.wikijob.co.uk/wiki/substantive-testing
Audit Dictionary Terms
http://www.ais-cpa.com/glosa.html
Audit Tests
http://abclocal.go.com/kgo/story?section=news/iteam&id=5790865
Audit Tests
http://www.aamcompany.com/News/FAS-157-Audit-Tests-of-Security-Pricing-
020408.pdf
Assignments before Workshop Three
1. Work on the questions and cases assigned by the facilitator for this workshop.
2. Revise the content of the Internet addresses, select one and print it. Come
prepared to discuss in class the subjects for this workshop.
3. Read, study, and come to class prepared to discuss the following chapters of
the textbook. Make a written summary of each topic and bring it to class.
• Audit Risk: Including the Risk of Fraud
• Understanding Internal Control
• Audit Procedures in Response to Assessed Risk: Tests of Controls
• Audit Procedures in Response to Assessed Risk: Substantive Tests
4. Students will review all the steps related to an audit process.
5. You should be working with your portfolio.
Activities:
1. The facilitator will star the class with a short review.
2. The facilitator will clarify any doubt about the subjects covered thus far in the
course.
3. The students will present and discuss some of the exercises assigned by the
facilitator for this workshop.
4. Students will meet in groups according to the “URL” they printed as
homework. The groups will present a summary of the information on it, and
how does it relate to any subject(s) discuss in the workshop
5. The facilitator will reinforce the concepts discussed in class with additional
exercises as necessary.
ACCO 304 Auditing 21
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
6. The student will write a reflective diary to react critically about the concepts,
feelings and related attitudes about the subject matters covered in this
workshop.
7. The facilitator explains the work to be completed before Workshop four.
8. Students will discuss their findings regarding the final project.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the debate discussion.
3. Appendix D for the URL discussion.
4. Appendix E for the reflective diary.
5. Appendix F for the self-evaluation.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Taller Cuatro
Objetivos Específicos
Al final del taller cuatro, los estudiantes podrán:
1. Auditar el ciclo de Ingresos.
2. Auditar el ciclo de Gastos.
3. Auditar los ciclos de operaciones y de servicios personales.
4. Auditar los ciclos de inversiones y de financiamiento.
5. Auditar los balances de efectivo e inversiones.
Objetivos de Lenguaje :
1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones
formales e informales incluyendo actividades de reflexión y análisis,
respetando los diversos puntos de vista de otros.
2. Los estudiantes desarrollarán ideas para solucionar problemas de una
manera efectiva.
3. Los estudiantes utilizarán el proceso de lectura efectivamente.
4. Los estudiantes expresarán sus ideas en español oralmente de manera
efectiva usando organizadores gráficos.
5. Los estudiantes resumirán las ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos.
Direcciones Electrónicas
Muestreo de Auditorias
http://www.resourcemanagement.com/audit_sampling.html
Manual de Muestreo de Auditorias
http://www.mcneese.edu/depts/auditor/word/3300.htm
Revenue Cycle Matrix
http://search.msn.com/results.aspx?q=Revenue+Cycle+Audit&first=11&FORM=POR
E
Ciclo de Gastos
http://www.auditnet.org/docs/Purchasing&PaymentExpCycle.pdf
http://highered.mcgraw-hill.com/sites/0073128244/student_view0/chapter8/
ACCO 304 Auditing 23
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
http://www.ryandenny.com/corenotes/Controls-
Process/Business_Cycles/Expenditure_Cycle.html
Ciclo de Auditoria
http://www.answers.com/topic/audit-cycle
Audit Cycle definition
http://www.allbusiness.com/glossaries/audit-cycle/4943316-1.html
Audit Sampling Governmental Unit
http://www.window.state.tx.us/taxinfo/audit/sampling/sampling.htm
Ciclo de Ingresos
http://www.revenuecyclesolutions.com/
Tareas a realizar antes del Taller Cuatro
1. Trabajar con las preguntas o ejercicios asignados por el facilitador/a en el taller
tres.
2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya
preparado/a al salón para discutir los temas del taller.
3. Leer, estudiar y estar preparado para discutir los siguientes temas. Seleccione
uno de estos temas y prepare un ensayo de dos páginas siguiendo el estilo APA.
• Muestreo de Auditoria
• Auditando el ciclo de Ingreso
• Auditando el ciclo de Gastos
• Auditando el ciclo de Producción y Servicios Personales
4. Los estudiantes continuarán trabajando con su trabajo final escrito, y
presentación oral correspondiente al taller cinco.
5. Los estudiantes trabajarán su portafolio.
Actividades:
1. El facilitador comenzará la clase con un repaso breve.
2. El facilitador discutirá con los estudiantes los temas asignados.
3. Los estudiantes discutirán los ensayos preparados de asignación.
4. El facilitador dividirá la clase en grupos pequeños y entregara un caso por grupo.
Cada grupo expondrá el caso asignado en una discusión utilizando la técnica de
la mesa redonda.
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
5. Los estudiantes reaccionarán a las exposiciones de sus compañeros, ya sea
comentando a favor de sus puntos sobre los temas, o retando los mismos
exponiendo claramente su posición.
6. El facilitador discutirá los diferentes ciclos relacionados al proceso de auditoría.
7. El facilitador asignará ejercicios adicionales según crea conveniente para
ampliar y/o aclarar el conocimiento de los temas presentados, individual o en
forma grupal.
8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el
taller.
9. El facilitador explicará las tareas a ser completadas antes del Taller Cinco y
repasará el material a cubrir en la prueba corta del taller cinco.
Avalúo
1. El Anejo A incluye la matriz de valoración para la participación en clase.
2. El Anejo G se utilizará para la actividad de mesa redonda.
3. El Anejo D se utilizará para la actividad de “URL”.
4. El Anejo F se utilizará para la actividad de auto evaluación
ACCO 304 Auditing 25
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Workshop Five/Taller Cinco
NOTA: Este taller es bilingüe. Tanto,
el Facilitador como los estudiantes,
deberán utilizar el idioma asignado
para cada tarea y actividad.
NOTE: This is a bilingual workshop.
Both the facilitator and student
should use the language assigned
for each homework and activity.
Specific Objectives:
At the end of this workshop, the student should:
1. Know the responsibility of a post-audit and a completed audit.
2. Report the audited financial statements.
3. Explain the types of governmental audits and would identify the governmental
auditing norms.
4. Establish the differences between the Generally Accepted Auditing Standards
and the Generally Accepted Government Auditing Standards.
5. Explain the objectives and applications of the Single Audit Act.
6. Describe the components of a Single Audit, the auditing pronouncements and
reporting.
Specific Language Objectives
Students will:
1. Express their ideas in spoken English or Spanish effectively using graphic
organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English or Spanish
after reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively
Electronic Links (ULRs)
Investment Cycle
http://highered.mcgraw-hill.com/sites/0073128244/student_view0/chapter10/
Auditing Cash Balances
ACCO 304 Auditing 26
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
http://www.accaglobal.com/archive/sa_oldarticles/50036
Audit Program for Cash
http://www.oglethorpe.edu/faculty/~c_benton/auditing/audit%20program/Cash%20P
rogram.doc
Post-Audit
http://www.kslegislature.org/postaudit/faqs.shtml
Post-Audit checklist
http://www.umass.edu/aco/ap/postaudit_chkl.pdf
Post-Audit
http://ls.berkeley.edu/?q=faculty-staff/financial-administration/post-audit-review
Completing the Audit
http://highered.mcgraw-hill.com/sites/0073010847/student_view0/chapter16/
Completing the audit program
http://www.detrick.army.mil/safety/forms/papGuide.pdf
Investment Balances
http://www.oglethorpe.edu/faculty/~c_benton/auditing/audit%20program/Investment
s%20program.doc
Investment Audits
http://www.aicpa.org/pubs/cpaltr/oct2000/sasno92.htm
Assignments before Workshop Five
1. The students will prepare and turn in the questions or exercises assigned by
the facilitator for this workshop.
2. Read, study, and come to class prepared to discuss the following topics:
• Auditing the Investing and Financing Cycles
• Auditing Investments and Cash Balances
• Completing the Audit/Post Audit Responsibilities
3. Revise the content of the Internet addresses and come prepare to discuss in
class the subjects for this workshop.
4. Finish working on the research subject for the presentation on this workshop.
5. Give the final details to your portfolio.
6. Review the class material for the short test.
Activities:
1. The facilitator will discuss with the students the assigned topics. (Spanish).
ACCO 304 Auditing 27
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
2. The facilitator will clarify any doubt of the material covered in this course.
(English).
3. The students will do their oral presentations and turn in their written reports.
(Spanish).
4. The facilitator and students will discuss the assigned practice exercises.
5. The facilitator will give students additional exercises.
6. The student will write a reflective diary to react critically about the concepts,
feelings and related attitudes about the subject matters covered in this
workshop. (Spanish).
7. The group representative will start the course evaluation process. (English).
8. The facilitator will make final comments. (Spanish).
9. Closing activity: to be determined by the facilitator.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix E for the reflective diary.
3. Appendix F for the self-evaluation.
4. The Appendixes B and C will be used to assess the presentation
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Anejos/Appendixes
ACCO 304 Auditing 29
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo A/Appendix A
RUBRIC FOR EVALUATION OF CLASS PARTICIPATION
Name: __________________________
Date: __________________
Student’s signature: __________________
Facilitator’s Signature: ______________
Criteria Value
Points
Student
Score
Comments
Content
Contributions and participation in the class
10
Demonstrate interest in the class
10
Answer questions to the facilitator and fellow students.
10
Make questions related to the topic of the course
10
Prepared in the class 10
Contribute with additional material.
10
Initiative and creativity 10
Language Use correct pronunciation 10
Read and explains concepts using appropriate grammar, syntax and verb usage
10
Address the class to present information in a clear interesting way.
10
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Anejo B/Appendix B
MATRIZ VALORATIVA PARA EVALUAR PRESENTACION
INDIVIDUAL/GRUPAL ORAL
Nombre del estudiante: _______________________Fecha:_________________
Criteri o Puntos Puntuación del estudiante
Conten ido Realiza una introducción efectiva del tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación.
10
La presentación es organizada y coherente y puede seguirse con facilidad.
10
El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.
10
Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.
10
Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.
10
Proyección efectiva, postura corporal adecuada, manejo de la audiencia, manejo del tiempo asignado.
10
Usa varias estrategias para hablar o definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso.
10
Lenguaje Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado.
10
Uso correcto de la gramática y conjugación de verbos en el idioma asignado.
10
Uso correcto del vocabulario para expresar el mensaje adecuadamente.
10
Total de Puntos 100 (70% de contenido y 30%
Lenguaje)
Puntuación del Estudiante:
________ Firma del Estudiante: _________________ Firma del Facilitador: ____________________
ACCO 304 Auditing 31
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RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION
Student Name:____________________________Date:___________________
Criteria Value Points Student Total Score
Content Performs an effective introduction to the theme identifying the objectives, ideas and principles that are included in the presentation.
10
The presentation is organized and coherent, and could be easily followed
10
The presenter demonstrates domain of the theme or subject by means of properly explaining content without incurring in errors
10
The ideas and arguments of the presentation are well founded by the resources presented, consulted or discussed in class
10
Capture of the attention and interest of the audience and/or promote their participation, as applicable
10
Effective personal projection, corporal posture and manage of the audience;
10
Uses a variety of speaking strategies to define concepts, interpretation, application and evaluation of processes using experience on concepts or content of class.
10
Language Student pronounces words in a clear and correct manner so as to make the correct language used understood to others.
10
Correct use of grammar and verb conjugation.
10
Use of correct use of vocabulary words to express message.
10
Total Points 100 (70% of content and 30% of language)
Student’s Total Score: ________
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Anejo C/Appendix C RUBRIC TO EVALUATE WRITTEN WORK
Student Name: ______________________ Date: _______________
Criteria Value Points Student Score
Content
The paper is clear, focused and interesting. Identifies purpose, objectives and principal ideas included in the paper
10
Presentation of ideas is organized, coherent and can be easily followed
10
The paper properly explains content.
10
The presentation of ideas and arguments are based in sources presented, consulted or discussed in class.
10
The paper demonstrates substance, logic and originality.
10
The author presents his point of view in a clear, convincing and well based manner.
10
Contains well-constructed sentences and paragraphs that facilitate lecture and comprehension.
10
Language Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas).
10
Uses grammar appropriately and correctly.
10
Manages and uses verbs appropriately and correctly.
10
Total Points 100 (70% cont ent and 30% language)
Student’s total Score: _______
Student’s Signature: ____________________Facilitator’s Signature:___________________
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MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS
Nombre del Estudiante: ______________________ Fecha: _______________
Criteri o Puntos Puntuación
Conten ido
Este trabajo esta claro, enfocado e interesante. Identifica el propósito, objetivos e ideas principales del documento o actividad.
10
La presentación de ideas es coherente y puede ser seguida fácilmente.
10
El documento explica propiamente el contenido.
10
La presentación de ideas y argumentos esta basada en recursos presentados, consultados o discutidos en clase.
10
El documento demuestra substancia, lógica y originalidad.
10
El autor presenta su punto de vista en una manera clara, convincente y bien estructurada.
10
Contiene oraciones bien estructuradas y párrafos que facilitan la lectura y comprensión del documento.
10
Lenguaje Demuestra un conocimiento del español (vocabulario, sintaxis y flujo de ideas).
10
Usa gramática apropiada y correctamente.
10
Maneja verbos y acentuación apropiada y correctamente.
10
Total P untos 100 (70% conten ido y 30% lenguaje)
Puntuación Total : _______
Student’s Signature: ____________________Facilitator’s Signature:___________________
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Anejo D/Appendix D
HOJA DE EVALUACIÓN: DISCUSIÓN ORAL DEBATE Y “URLs”
Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________ Criterios Valor Puntaje
del Estudiante Presentación
Mantiene la atención de toda la audiencia utilizando el contacto visual directo, y mirando las notas raramente.
2
Los movimientos son adecuados y ayudan a la audiencia a visualizar el contenido de la presentación.
2
El estudiante demuestra estar relajado y tranquilo, sin hacer errores.
2
El estudiante utiliza una voz clara con Buena proyección y entonación.
2
El estudiante demuestra un conocimiento completo al responder todas las preguntas con explicaciones y elaboraciones.
2
El estudiante presenta la información en una secuencia lógica e interesante la cual la audiencia puede seguir sin problema.
2
Demuestra una actitud fuerte y positiva acerca del tema durante toda la presentación.
2
Lenguaje
Demuestra habilidad en el manejo del idioma inglés estándar (vocabulario, sintaxis y flujo de ideas).
2
Usa la gramática de una manera adecuada y correcta.
2
Usa una pronunciación correcta durante la presentación.
2
Total 100 ( 70% contenido y 30% lenguaje)
Puntaje Total:
El nombre del estudiante: ______________________________ Firma del facilitador: _________________________
ACCO 304 Auditing 35
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo E/Appendix E
DIARIO REFLEXIVO Nombre ____________________________
Fecha ____________________________
El propósito de este diario es el de reflexionar y escribir sobre los conceptos, los
sentimientos y las actitudes que se desatan a partir de la discusión y los trabajos de
cada taller. Este proceso le ayudará en su autoanálisis, así como propiciará la auto
evaluación.
Utilizando las siguientes preguntas guías, reflexione sobre lo presentado en el taller
y conteste las mismas en forma de ensayo con excelente gramática, ortografía y
puntuación:
1. Hoy aprendí….
2. Este tema presentado en clase me ayuda a……
3. Puedo aplicar lo discutido en la clase a mi vida y experiencias personales…
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Reflexive Diary
Name ____________________________
Date ____________________________
The purpose of this diary is to reflect and write about the concepts, feelings, and
attitudes experienced after class discussion and assignments. This process will help
your self-assessment.
Using the following questions, reflect about what was presented in this workshop
and answer the questions following an essay style using excellent grammar, syntax
and punctuation:
1. Today I learned…
2. The topic presented today helps me…
3. I can apply today’s discussion to my life and personal experiences…
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Anejo F/Anejo F
ACCO 304 Auditing 38
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo G/Appendix G
ACCO 304 Auditing 39
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo H/ Appendix H
PORTFOLIO
Guidelines to prepare the portfolio
1. Determination of sources of content
2. The following, but not limited to, documentation will be included:
a. Projects, surveys, and reports.
b. Oral presentations
c. Essays: dated writing samples to show progress
d. Research papers: dated unedited and edited first drafts to show
progress
e. Written pieces that illustrate critical thinking about readings: response
or reaction papers.
f. Class notes, interesting thoughts to remember, etc.
g. Learning journals, reflexive diaries.
h. Self assessments, peer assessments, facilitator assessments.
i. Notes from student-facilitator conferences.
3. Organization of documentation
Documentation will be organized by workshop, and by type of assignment within
workshops. Workshops will be separated from one another using construction
paper or paper of different colors, with tabs indicating the workshop number.
4. Presentation of the portfolio
• Documentation will be posted in a binder or in a digital version (e-
portfolio).
• The cover page will follow exactly APA guidelines applied to a cover page
of research papers submitted at Metro Orlando Campus. This cover page
will be placed at the beginning of the portfolio.
• The entire portfolio will follow APA style: Courier or Times New Roman
font, size 12, double space, and 1-inch margins. See a “Publication
Manual of the APA, Fifth Edition”.
• A log of entries that can be expanded with each new entry properly
numbered. The table, which should be located at the beginning, should
include a brief description, date produced, date submitted, and date
evaluated (Appendix J ).
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Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
• Introduction and conclusion of the income and outcome of the portfolio.
• A list of references and appendixes of all assignments included will be
added to the end of the portfolio.
• The Portfolio Informational Sheet will be placed in the transparent front
pocket of the binder for identification purposes (Appendix I ).
5. Student-Facilitator Feedback Template: Progression follow-up
The final step in implementing portfolios, before returning them to the student or
school life, is sharing feedback with each student to review the contents, student
reflections, and your evaluations of individual items and all of the work together
as related to learning targets (Banks, 2005).
Facilitators will e-mail a feedback template to all students. This template will
contain information pertaining to weaknesses and strengths found in students’
portfolios (Appendix M ). Facilitators will focus their attention on showing
students what is possible and their progress rather than what is wrong; however,
this does not mean that facilitators will not cover weaknesses and areas for
improvement during the conference. Facilitators will send this feedback template
upon completion of workshop one.
Students will also have the opportunity to respond to the facilitator’s feedback
and write their own comments and/or ideas of how to improve the quality of their
portfolios, and how to become better metacognitive learners on the feedback
template. Students will e-mail the template with their comments back to the
facilitator after every workshop.
6. Portfolio storage:
• Portfolio samples will be safely stored for a six-month term on campus.
• Students will sign an official document empowering Ana G. Mendez
University System with rights to use their portfolios with educational or
accreditation purposes during this term (Appendix N ).
After this term, and if their authors authorize Ana G. Mendez University System
to discard their portfolios by signing an official document, portfolio samples will
be destroyed; otherwise, they will be returned to their original authors (Appendix
O).
ACCO 304 Auditing 41
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo I/Appendix I
PORTFOLIO INFORMATIONAL SHEET
Sistema Universitario Ana G. Méndez Metro Orlando Campus
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate
� Graduate
Concentration
Student’s Name
Facilitator’s Name
Course:
Portfolio rated as
Reason of this rate
ACCO 304 Auditing 42
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo J/Appendix J
Log of Entries
Entry Description
Date of Entry
Date
Submitted
Date
Evaluated
Page #
1
2
3
4
5
6
7
8
9
10
ACCO 304 Auditing 43
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo K/Appendix K
Checklist for Portfolio Assessment
Has the student set academic goals?
Does the portfolio include enough entries in each area to make
valid judgments?
Does the portfolio include evidence of complex learning in realistic
setting?
Does the portfolio provide evidence of various types of student
learning?
Does the portfolio include students’ self-evaluations and
reflections on what was learned?
Does the portfolio enable one to determine learning progress and
current level of learning?
Does the portfolio provide clear evidence of learning to users of
the portfolio?
Does the portfolio provide for student participation and
responsibility?
Does the portfolio present entries in a well-organized and useful
manner?
Does the portfolio include assessments based on clearly stated
criteria of successful performance?
Does the portfolio provide for greater interaction between
instruction and assessment?
Adapted from:
Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston:
Pearson Education, Inc.
ACCO 304 Auditing 44
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo L/Appendix L
Portfolio Rubric
4 3 2 1
PORTFOLIO APPEARANCE
� Readable: Are entries typed in an appropriate font and size? Are
entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?
� Professionalism: Is the appearance of the portfolio
professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?
� Organization: Is the portfolio organized in a manner that makes
it easy to follow and easy to quickly locate information?
PORTFOLIO CONTENT AND FUNCTION
� Content: Are all required entries included in the portfolio? Are
entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.
� Authenticity: Are the samples and illustrations a true reflection
of the student’s efforts and abilities?
� Growth/Development: Do samples provide thorough
understanding of growth and development related to their field of concentration? Do items show what the student has learned?
� Collaboration: Do items show examples of both individual and
group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?
ACCO 304 Auditing 45
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
� Reflection and Personal growth: Do items show exceptional
understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?
� Professional Conduct: Do items show clear understanding of
ethical behavior and professional conduct? Do items display the pride the student has in his or her work?
Overall Portfolio Impact
� Is this portfolio an asset in demonstrating the student’s value
(skills, abilities, knowledge) to a potential employer or college representative?
Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement
Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus
ACCO 304 Auditing 46
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo M/Appendix M
Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments
Student’s response and comments
ACCO 304 Auditing 47
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo N/Appendix N
Use and Return of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System, to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the office of Assessment and Placement to
keep a copy of my portfolio for six months and return it to me at the end of this
period of time.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date
ACCO 304 Auditing 48
Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA
Anejo O/Appendix O
Use and Discard of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the Office of Placement and Assessment to
keep a copy of my portfolio for six months and discard it at the end of this period of
time.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date