COLLEGE : RVRCOB DEPARTMENT : Accountancy

COURSE CODE : ACYASR4 COURSE TYPE : HYBRID

CLASS DAYS AND TIME : January 8 to February 24, 2024
K31 (MH, 0730-1045 @ ST412)
K32 (TF, 0730-1045 @ ST412)
INSTRUCTOR NAME : K31 & K32 (Mr. Hector C. Pascual)
CONTACT INFORMATION : hector.pascual@dlsu.edu.ph
CONSULTATION SCHEDULE : to be announced in AnimoSpace

COURSE DESCRIPTION:

This course is part of the Auditing and Assurance module. It is simultaneously being taken up with ACYASR1. It is
designed to provide the students with the conceptual knowledge and understanding of the fundamentals of auditing,
assurance and other services and the public accounting practice. It covers some of the phases of the financial statement
audit process for manufacturing, trading, service, and specialized industries. It gears towards the preparation of audit plan
and independent auditor’s report.

LEARNING OUTCOME (LO):

UNIVERSITY EXPECTED LEARNING OUTCOMES (LO)
LASALLIAN GRADUATE
On the completion of the course, the student is expected to be able to:
ATTRIBUTERS (ELGA)
Critical and Creative Thinker LO1: Prepare independent auditor’s report on the client’s financial statements
Effective Communicator based on relevant auditing standards and principles.
LO2: Prepare other reports based on relevant review, assurance, and related
services standards and principles.
LO3: Present case analysis applying fundamental auditing, assurance, and related
services standards and principles.
Reflective lifelong learner LO4: Write reflection paper identifying interesting and relevant auditing and
assurance issue and providing valid, sensible, and logical introspection by
applying fundamental auditing, assurance, and related services standards and
principles.

COURSE OUTCOMES ASSESSMENT MATRIX:

Course Program Outcomes
Learning
GO1 GO2 GO3 GO4 GO5 GO6 GO7 GO8 GO9 GO10 GO11 GO12 GO13
Outcome
LO1 P P O P O O O P P O O P P
LO2 P P O P O O O P P O O P P
LO3 P P O P O O O P P O O P P
LO4 P P O P O O O P P O O P P
O = Not learned in course but opportunity to be learned in the future
L = Learned in the course
P = Practiced in course

To know more about the GOs, please refer on the link below:
https://drive.google.com/file/d/1tgG89zx0wRVsQMEs0YPLhD1xT2wJYCWM/view?usp=sharing

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FINAL COURSE OUTPUT:
As evidence of attaining the above learning outcomes, the student is required to do and submit the following during the
indicated dates of the term:
LEARNING OUTCOMES (LO): REQUIRED OUTPUTS DUE DATE
LO1: Prepare independent auditor’s report on the Comprehensive audit program for a specific March 2, 2024
client’s financial statements based on audit client company
relevant auditing standards and principles
LO2: Prepare other reports based on relevant Preparation of engagement letter, planning March 2, 2024
review, assurance, and related services memorandum, and risk assessment
standards and principles. memorandum
LO3: Present case analysis applying fundamental Short cases applying fundamental auditing, March 2, 2024
auditing, assurance, and related services assurance, and related services standards and
standards and principles. principles
LO4: Write reflection paper identifying One research article on contemporary issues February 24, 2024
interesting and relevant auditing and affecting the public practice
assurance issue and providing valid,
sensible, and logical introspection by
applying fundamental auditing, assurance,
and related services standards and
principles

ANIMOSPACE (Canvas):
It is the learning management system (LMS) to be used in the conduct of the online classes. To Learn more about it,
please click the following links:
 Passport to Canvas (public Canvas course) https://www.canvas.net/browse/cn-pd/courses/passport-to-canvas (Links
to an external site.)
 Animo Space 101: https://dlsu.instructure.com/courses/13772

GRADING SYSTEM:

GRADE POINT DESCRIPTION PERCENTAGE

4.0 Excellent 97-100
3.5 Superior 93-96
3.0 Very Good 89-92
2.5 Good 85-88
2.0 Satisfactory 80-84
1.5 Fair 75-79
1.0 Pass 70-74
0.0 Fail Below 70

The percentage equivalent shall be arrived at as follows:

BASIS FINAL
GRADE
(AFTER)
Summative Assessments
Written Comprehensive Examinations (52.5%) 70%
Oral Comprehensive Exam – group and individual (17.5%)
Formative Assessments
Collaborative Course Notes (4%) 10%
Individual Audit Research Article (4%)
Class Standing – including attendance & etiquette (2%)
OBE Output
Collaborative Comprehensive Audit Program for a Sample Client 10%
(co-requirement with ACYASR4)
Peer Evaluation 10%
Total 100%

Course grade requirement is at least 80%.

USE OF TECHNOLOGY
The students are encouraged to use Google Workspace (Docs, Sheets, and Slides) and Microsoft Office (Word, Excel, and
PowerPoint) in preparing the formative assessments and the OBE Output.

Students are also advised on the ETHICAL and FAIR USE of artificial intelligence in the preparation and presentation
of course requirements.

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RUBRIC FOR ASSESSMENT:
The rubrics that follow are intended for students to self-assess their outputs and deliverables before submission. The
same will be used by the instructor to mark these submissions.

SUMMATIVE ASSESSMENTS

Oral Comprehensive Exam (Group)

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
Analysis, The group presents The group presents The group presents The group
conclusion, and correct analysis, correct analysis, partly or entirely presents incorrect
recommendations conclusion, and conclusion, and correct analysis, analysis,
(50%) recommendations recommendations to conclusion, and conclusion, and
to the problems or the problems or recommendations recommendations
cases by showing cases by showing to the problems or to the problems or
all relevant certain supporting cases by showing cases but corrects
supporting calculations or supporting the solutions to
calculations or proofs, and calculations or these problems or
proofs, and relating somewhat relating proofs. cases.
these solutions to these to the business
the business world. world.
Presentation and The group The group The group The group
teamwork communicates and communicates and communicates and communicates and
(20%) explains clearly the explains clearly the explains somewhat explains vaguely
analysis, analysis, conclusion, clearly the analysis, the analysis,
conclusion, and and conclusion, and conclusion, and
recommendations recommendations to recommendations recommendations
to the problems or the problems or to the problems or to the problems or
cases, and cases, and generates cases, and generates cases, and does
generates interest some interest among little interest among not generate
and establishes the audience. the audience. interest among the
rapport among the audience.
audience.
Question and The group The group provides The group provides The group
answer provides correct or correct or valid partly or entirely provides incorrect
(30%) valid answers to answers, explains correct or or non-sensible
the questions, these somewhat valid/sensible answers to the
explains these clearly, and presents answers, explains questions raised
clearly, and some valid/sensible these somewhat but somehow
presents arguments to clearly. provides partly or
valid/sensible support/justify the entirely correct or
arguments to answers to the valid/sensible
support/justify the questions raised. answers through
answers to the follow-up
questions raised. questions.
RATING

Oral Comprehensive Exam (Individual)

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
Logic The student The student The student The student
(40%) presents logical presents logical presents partly or presents illogical
response to the response to the entirely logical response to the
problems or cases problems or cases response to the problems or cases
by showing all by showing certain problems or cases but corrects the
relevant supporting supporting by showing solutions to these
calculations or calculations or supporting problems or cases.
proofs, and relating proofs, and calculations or
these solutions to somewhat relating proofs.
the business world. these to the
business world.
Reason The student The student The student The student
(40%) communicates and communicates and communicates and communicates and
explains clearly the explains clearly the explains somewhat explains vaguely
reason behind the reason behind the clearly the reason the reason behind
response to the response to the behind the response the response to the
problems or cases, problems or cases, to the problems or problems or cases,
and generates and generates some cases, and and does not
interest and interest among the generates little generate interest
establishes rapport audience. interest among the among the
among the audience. audience.
audience.
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 Question and The student The student The student The student
answer and provides correct or provides correct or provides partly or provides incorrect
confidence valid answers to valid answers, entirely correct or or non-sensible
(20%) the questions, explains these valid/sensible answers to the
explains these somewhat clearly, answers, explains questions raised but
clearly, and and presents some these somewhat somehow provides
presents valid/sensible clearly. Confidence partly or entirely
valid/sensible arguments to is somehow correct or
arguments to support/justify the manifested. valid/sensible
support/justify the answers to the answers through
answers to the questions raised. follow-up
questions raised. Confidence is questions.
Confidence is generally Confidence is not
manifested. manifested. manifested.
RATING

FORMATIVE ASSESSMENTS

Collaborative Course Notes

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
Completeness The group The group The group The group
(80%) accomplished all accomplished accomplished some accomplished a
the requirements. majority of the of the requirements. very minimal
requirements. portion of the
requirements.
Timeliness The group The group complied The group complied The group
(20%) complied with the with the with the complied the
requirement within requirement two (2) requirement five (5) requirement
the deadline. days after the days after the beyond five (5)
deadline. deadline. days after the
deadline.
RATING

Individual Audit Research Article

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
Quality of issues The student The student The student The student
identified identifies identifies somewhat identifies less identifies not
(40%) interesting and interesting and interesting but interesting and
relevant auditing relevant auditing somewhat relevant not relevant
and assurance and assurance auditing and auditing and
issues. issues. assurance issues. assurance issues.
Depth and The student The student The student The student
quality (60%) provides valid, provides somewhat provides somewhat provides non-
sensible and logical valid, sensible and valid, sensible and sensible reflection
reflection of issues logical reflection of logical reflection of of issues
identified, and issues identified, issues identified but identified.
provides valid, and provides some these are not
sensible, and valid, sensible and properly supported
logical arguments logical arguments or by valid, sensible
or supports. supports. and logical
arguments or
supports.
RATING

OBE OUTPUT

Collaborative Audit Program for a Sample Audit Client

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
Quality of inputs The group The group presents The group presents The group presents
provided presents correct correct analysis, partly or entirely incorrect analysis,
(70%) analysis, conclusion, and correct analysis, conclusion, and
conclusion, and recommendations to conclusion, and recommendations
recommendations the problems or recommendations to the problems or
to the problems or cases by showing to the problems or cases but corrects
cases by showing certain supporting cases by showing the solutions to
all relevant calculations or supporting these problems or
supporting proofs, and calculations or cases.
calculations or somewhat relating proofs.

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 CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (75-79) (70-74)
proofs, and these to the
relating these business world.
solutions to the
business world.
Completeness The group The group The group The group
(30%) accomplished all accomplished accomplished some accomplished a
the contents of the majority of the of the contents of very minimal
audit program. contents of the audit the audit program. portion of the
program. contents of the
audit program.
RATING

PEER EVALUATION

CRITERIA EXCELLENT SATISFACTORY DEVELOPING BEGINNING RATING

(97-100) (80-96) (75-79) (70-74)
Quality of inputs The student is The student is able The student is able The student is not
provided able to provide to somewhat to somewhat able to provide
(60%) inputs that are provide inputs that provide inputs that inputs that are
conceptual and are conceptual and are conceptual and conceptual and
practical as a practical as a practical as a practical as a
response to the response to the response to the response to the
problems or cases problems or cases problems or cases problems or cases.
by showing all by showing all but are not
relevant relevant supporting necessarily
supporting calculations or supported by
calculations or proofs, and relating calculations or
proofs, and these solutions to proofs.
relating these the business world.
solutions to the
business world.
Teamwork and The student is The student is able The student is not The student is not
collaborative able to attend all to attend most able to attend most able to attend even
skills, including group meetings group meetings and group meetings but one group meeting.
attendance and and demonstrated somehow somehow
attitude being a team demonstrated being demonstrated being
(40%) player with a team player with a team player with
respect to attitude. respect to attitude. respect to attitude.
RATING

OTHER REQUIREMENTS AND ASSESSMENTS:

Aside from the final outputs, the student will be assessed at other times during the term by the following:
 Quizzes and Comprehensive examination
 Class standing (attendance, active participation in the discussion forum, good manners and right conduct)

LEARNING PLAN:
DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
1 MODULE 1 January 8 & 9, SYNCH Read  Philippine 15 hours
2024 January 11 & 12, Framework for
THE PHILIPPINE
(Monday & Assurance
FRAMEWORK 2024
Engagements
FOR ASSURANCE Tuesday) (Thursday & (PFAE, as
ENGAGEMENTS Friday) amended)
 PSA 120:
Framework of
Philippine
Standards on
Auditing
 PSA 200
(Revised and
Redrafted):
Overall
Objectives of
the Independent
Auditor and the
Conduct of an
Audit in
Accordance
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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
with Philippine
Standards on
Auditing
 COA Audit
Manual
 Tubay (2017).
Compilation
certificate:
Concerns,
conflicts, and
recommendatio
ns. DLSU
Business Notes
and Briefings,
5(3)
 PSRE 2400
(Revised)
Engagements to
Review
Historical
Financial
Statements
 PSAE 3000
(Revised):
Assurance
Engagements
Other Than
Audits or
Reviews of
Historical
Financial
Information
 PSAE 3400:
The
Examination of
Prospective
Financial
Information
 PSRS 4400:
Engagements to
Perform
Agreed-Upon
Procedures
Regarding
Financial
Information
 PSRS 4410
(Revised):
Compilation
Engagements
 PSA Glossary
of Terms

Visit  Websites of IIA

and
Commission on
Audit (COA)

Write  Collaborative
course notes
(Google docs)

 Collaborative
Audit Programs
and Reports
(Google docs)

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
Discussion Syllabus Overview
Share:
 Me, My Team,
and My
Expectations

Instructor-led A. Assurance
individual engagements
activities B. Auditing
C. Other services
and reports

Student-led Oral recitations

group
activities

Discussion Participate:
 What makes a
service an
assurance
engagement?
 What is my take
on different
facets of
Auditing?

Reflect:
 What is the
audit
engagement that
is for me?
2 MODULE 2 January 15 & SYNCH Read  PSQM 1: 15 hours
QUALITY IN 16, 2024 January 18 & 19, Quality
(Monday & Management for
THE PUBLIC 2024
Firms that
ACCOUNTING Tuesday) (Thursday & Perform Audits
PRACTICE Friday) or Reviews of
Financial
Statements, or
Other Assurance
or Related
Services
Engagements
 PSQM 2:
Engagement
Quality Reviews
 PSA 220
(Revised):
Quality
Management for
an Audit of
Financial
Statements
 SEC Code of
Corporate
Governance
(revised)
 SEC Memo
Circular 13
Series of 2009
(with updates)
 ASEAN CPA
 Sarbanes-Oxley
Act
 PSA Glossary
of Terms
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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
Watch  Video 1: Top
accounting
firms in the
world
 Video 2:
(deleted)
 Video 3:
Sarbanes-Oxley
Act of 2002
Write
 Collaborative
course notes
(Google docs)
 Collaborative
Audit Programs
and Reports
(Google docs)

Instructor-led A. Management of
individual public accounting
activities practice
B. The FS audit

Student-led Oral recitations

group
activities

Participate
Discussion
 Why is quality
control
important in
public
accounting
practice?
 What is my take
on the role of
regulatory
agencies in the
practice of
accountancy?

Reflect
 How do I intend
to set-up my
own accounting
firm in the
future?
3 MODULE 3 January 22 & SYNCH Read  PSA 230: Audit 13 hours
PLANNING THE 23, 2024 January 25 & 26, Documentation
AUDIT (Monday & 2024  PSA 300
(Redrafted):
Tuesday) (Thursday &
Planning an
Friday) Audit of
Financial
Statements
 PSA 320
(Revised and
Redrafted):
Audit
Materiality
 PSA 450:
Evaluation of
Misstatements
Identified
during the Audit

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
 PSA 610
(Revised 2013):
Using the Work
of Internal
Auditors
 PSA 620: Using
the Work of an
Auditor’s
Expert
 PSA Glossary
of Terms

 Video 5: ISA
Watch
300
 Video 6: ISA
320
 Video 7: ISA
610

Write  Collaborative
course notes
(Google docs)

Instructor-led A. Understanding
individual client’s business and
activities industry
B. Performing
preliminary
analytical
procedures
C. Materiality
D. Audit strategy
and audit program
E. Other planning
considerations

Student-led Oral recitation

group
activities
Participate
Discussion  What is the
importance of
planning in an
FS audit
engagement?
 How different is
the application
of materiality in
auditing than
that in financial
accounting?
3 January 27, Summative Multiple Choice – 2 hours
2024 Assessment 60 points
(Saturday) #1 Essay – 10 points
(Units 1 to 3)
4 MODULE 4 January 29 & Read  PSA 230: Audit 7.5 hours
30, 2024 Documentation
RESPONSES TO
(Monday &  PSA 330
ASSESSED (Redrafted): The
RISKS: TEST OF Tuesday)
Auditor’s
CONTROLS Responses to
Assessed Risks
 PSA 260:
(Revised)
Communication
with Those
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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
Charged with
Governance
 PSA 265:
Communicating
Deficiencies in
Internal Control
to Those
Charged with
Governance and
Management
 PSA Glossary
of Terms
Watch
 Video 13: ISA
330 (part 1)
 Video 14: ISA
265 (part 2)

Write  Collaborative
course notes
(Google docs)
 Collaborative
Audit Programs
and Reports
(Google docs)

Instructor-led A. Responses to
individual assessed risks
activities B. Tests of controls
C. Deficiencies in
internal control
D. Documentation
requirements
Student-led
group Oral recitations
activities

Discussion Participate
 When do
auditors perform
test of controls?
 What are those
internal control
deficiencies that
the auditor
needs to
communicate to
those charged
with
governance?

Discuss
 The instances
when the
auditor tests the
client’s internal
control

4 and 5 MODULE 5 February 5 & 6, SYNCH Read  PSA 230: Audit 20.5
RESPONSES TO 2024 February 1 & 2, Documentation hours
ASSESSED (Monday & 2024  PSA 530: Audit
Sampling
RISKS: Tuesday)
 PSA Glossary
SAMPLING IN February 8 & 9, of Terms
THE 2024
FINANCIAL

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
STATEMENT (Thursday & Watch  Video 19: ISA
AUDIT Friday) 530

Write  Collaborative
course notes
(Google docs)
 Collaborative
Audit Programs
and Reports
(Google docs)

Instructor-led A. Audit risk model

individual and sampling
activities B. Sampling versus
non-sampling risk
C. Statistical versus
non-statistical
sampling
D. Probabilistic
versus non-
probabilistic
selection
E. Sample selection
methods
F. Application of
attribute sampling
G. Application of
variable sampling

Student-led Oral recitations

group
activities

Participate
Discussion
 What is the
relationship
between audit
risk model and
sampling?
 Why is it
necessary to
distinguish
between the use
of attribute and
variable
sampling?

Reflect
 How do I apply
the principles
related to
sampling in
managing my
academic load?

6 MODULE 6 February 12 & SYNCH Read  PSA 700 15 hours

REPORT ON 13, 2024 February 15 & 16, (Revised): The
THE AUDIT OF (Monday & 2024 Independent
Auditor’s
FINANCIAL Tuesday) (Thursday &
Report on a
STATEMENTS Friday) Complete Set of
General Purpose
FS
 PSA 701:
Communicating

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
Key Audit
Matters in the
Independent
Auditor’s
Report
 PSA 705
(Revised):
Modification to
the Opinion in
the Independent
Auditor's Report
 PSA 706
(Revised):
Emphasis of
Matter
Paragraphs and
Other Matter
Paragraphs in
the Independent
Auditor's Report
 PSA 710:
Comparative
Information –
Corresponding
Figures and
Comparative
Financial
Statements
 PSA 720
(Revised): The
Auditor’s
Responsibilities
Relating to
Other
Information
 PSA 600
(Revised and
Redrafted):
Special
Considerations
– Audits of
Group Financial
Statements
(Including the
Work of
Component
Auditors)
 PSA 800
(Revised and
Redrafted):
Special
Considerations
– Audits of
Financial
Statements
Prepared in
Accordance
with Special-
purpose
Frameworks
 PSA 805
(Revised and
Redrafted):
Special
Considerations
– Audits of
Single Financial
Statements and
Specific
Elements,

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
Accounts or
Items of a
Financial
Statement
 PSA 810
(Revised):
Engagements to
Report on
Summary
Financial
Statements
 PSA Glossary
of Terms

 Video 24: ISA

Watch 700
 Video 25: ISA
701
 Video 26: ISA
705
 Video 27: ISA
706

 Collaborative
Write
course notes
(Google docs)

A. Standard
Instructor-led
unqualified report
individual
B. Modifications to
activities
the report
C. Special
considerations

Oral recitations
Student-led
group
activities
Participate
Discussion  What are the
salient
differences
among the four
audit opinions?
 How do key
audit matters
matter?

Reflect
 What is my take
on the changes
in the
independent
auditor’s report?
6 February 17, Summative Multiple Choice – 2 hours
2024 Assessment 60 points
(Saturday) #2 Essay – 10 points
(Units 4 and
5)
7 February 19 & Summative Group OCE 3 hours
20, 2024 Assessment
(Monday & #3
Tuesday) (Oral
Comprehensi

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 DATE
WEEK TOPIC LEARNING ACTIVITIES MINUTES
IN-PERSON ONLINE
SYNCH ve Individual OCE 3 hours
February 22 & Examination)
23, 2024
(Thursday &
Friday)
February 24, Summative Multiple Choice – 2 hours
2024 Assessment 70 points
(Saturday) #4
(Comprehens
ive)
ASYNCHRONOUS 7 hours
June 19 to 24,
2023

TOTAL NUMBER OF HOURS 105

hours

The fourth-hour activities related to the course include:

o Video viewing
o Research/Group reflection paper preparation
o Independent online learning/self-study sessions
o Problem solving and accounting exercises sessions
o Student-organized co-curricular activities

REFERENCES:
1. Arens, Alvin A., Elder, Randal J., Beasley, M S., & Hogan, Chris E. Auditing & assurance services. 16th Edition
(Global Edition), Pearson Education Limited.
2. Louwers, Timothy J., Ramsay, Robert J., Sinason, David H., Strawser, Jerry R., & Thibodeau, Jay C. Auditing
& assurance services. 4th Edition, McGraw-Hill/Irwin.
3. Whittington, O.R. et. al. (latest edition). Principles of Auditing & Other Assurance Services.
4. Eilifsen, A. et. al (latest edition). Auditing & Assurance Services.
5. Rittenberg, L. et. al. (latest edition). Auditing, Concepts for a Changing Environment
6. Ricchiute, D.N. (latest edition). Auditing and Assurance Services.
7. Cabrera, M.E.B (latest edition). Principles of Auditing and Other Assurance Services.
8. Philippine Standards on Quality Control (PSQC), Philippine Standards on Auditing (PSAs), Philippine Auditing
Practice Statements (PAPSs), Philippine Standards on Review Engagements (PSREs), Philippine Standards on
Assurance Engagements (PSAEs), and Philippine Standards on Related Services (PSRSs) issued by AASC
9. International Standards on Quality Control (ISQC), International Standards on Auditing (ISAs), International
Auditing Practice Statements (IAPSs), International Standards on Review Engagements (ISREs), International
Standards on Assurance Engagements (ISAEs), and International Standards on Related Services (ISRSs) issued
by IAASB

ONLINE RESOURCES:
1. http://www.sec.gov.ph/
2. http://www.coa.gov.ph/
3. http://www.aasc.org.ph/
4. https://www.ifac.org/
5. https://www.picpa.com.ph/

COURSE SPECIFIC POLICIES:

 A total of 105 hours for a 3-unit course is the recommended work load of students.
 It is the responsibility of the student to be mindful of his/her absences/tardiness and performance in an online
class.
 This course is offered from Weeks 1 to 7 of the term, two days a week (MH or TF), 3 hours per day.
 Four (4) departmental summative assessments are required in this course.
 Instructions on how to submit assignment/activities and what kinds of documents will be accepted are included
when assignments/activities are set-up in AnimoSpace.
 Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress code, the use
of other electronic gadgets and eating during online synchronous learning activities, the minimum number of
postings per week in discussions thread and any standards for quality of participation, and others not mentioned
above, are to be discussed by the faculty member on the first day of online classes.

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DEPARTMENT POLICIES:
 If there are conflicts in the final examination schedule, follow the University policies on order of priority.
 Please observe the virtual consultation hours/schedule of the faculty member.
 For all other inquiries, please email the Course Coordinator at florenz.tugas@dlsu.edu.ph

NETIQUETTE
When posting on the discussion boards and chat rooms, it is important to understand how to interact with one another
online through netiquette. Your AnimoSpace Manual, which can be found in your AnimoSpace account, included
the netiquettes reiterated below:
 Treating other users with respect. Remember that you are talking with human beings behind the screen.
 Always using your professors’ proper title. Unless specifically invited, do not refer to them by first name.
 Reading all messages in a discussion thread before replying so as not to repeat someone else’s post without adding
something of your own to it
 Using clear and concise language with correct spelling and grammar
 Keeping discussion posts brief but thorough, on topic and within the scope of the course material
 Reviewing your posts before sending to ensure you are avoiding slang terms, texting abbreviations and caps lock
 Being open minded of other’s opinions even when they differ from your own
 Muting your microphone in a conference if it is not your time to talk in order to minimize background sound
 Sending private messages to individuals instead of flooding the public chat

TECHNOLOGY SUPPORT
If you need technical assistance at any time or to report a problem you can contact the Information Technology Service
Office at https://www.dlsu.edu.ph/offices/its/, ITS Help Desk @ the Manila Campus Room 305, Gokongwei Hall,
De La Salle University, 2401 Taft Avenue, 1004 Manila, Philippines. E-mail at itservices@dlsu.edu.ph

RVRCOB CODE OF ETHICS

As a business leader I recognize my role in society.
 My purpose is to lead people and manage resources to promote human development and the common good and
to create value that no single individual can create alone.
 My decisions affect the well-being of individuals inside and outside my enterprise, today and tomorrow.

Therefore, I promise that:

 I will manage with loyalty and care, and will not advance my personal interests at the expense of my enterprise
or society.
 I will promote socially useful products and services which serve human development, keeping in mind
reasonable access for the poor and underprivileged.
 I will understand and uphold, in letter and spirit, the laws and contracts governing my conduct and that of my
enterprise.
 I will refrain from corruption, unfair competition, or business practices harmful to society.
 I will respect the human rights and dignity of all people affected by my enterprise, and I will oppose
discrimination and exploitation.
 I will promote a humane and enabling work community within my organization.
 I will promote the just allocation of resources for all stakeholders of the company.
 I will respect the right of future generations to advance their standard of living and enjoy a healthy planet.
 I will report the performance and risks of my enterprise accurately and honestly.
 I will invest in developing myself and others, helping the management profession continue to advance and
create sustainable and inclusive prosperity.
 In exercising my professional duties according to these principles, I recognize that my behavior must set an
example of integrity, eliciting trust and esteem from those I serve. I will remain accountable to my peers and to
society for my actions and for upholding these standards.

Adapted from:
The Global Business Oath (http://theoathproject.org/?page_id=47 )
Vocation of the Business Leader (http://www.stthomas.edu/cathstudies/cst/VocationBusinessLead/)

COVENANT FOR SHARED PROSPERITY

We therefore pledge and commit to:
 Recruit, train and develop our employees and managers to be the best that they can be irrespective of gender,
alma mater, age, ethnicity and religion; provide just compensation and benefits; promote meritocracy and
encourage work-life harmony;
 Provide only quality products and services that are of continuing value to our customers;
 Treat our goods, service and funds providers fairly, ethically and with respect as we expect them to treat their
own workers in their supply chain the same way;

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  Be actively involved in the communities where we operate in with particular attention to the needs of the
disadvantaged in those communities;
 Protect and preserve the environment for the benefit of current and future generations by employing
environment friendly technologies in all aspects of business operations; and
 Deliver reasonable and just returns to and fair treatment of our controlling and non-controlling shareholders.

*Adapted from:
Philippine Business Group's Covenant of Shared Prosperity (November 5, 2020)

Prepared by: Approved by:

Mr. Kenneth Michael A. De Castro Dr. Arnel Onesimo O. Uy Dr. Emilina R. Sarreal
Faculty, Department of Accountancy Chair, Department of Accountancy Dean, RVR College of Business

Auditing and Assurance Committee

January 2024

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