Accounting 320, Audit and Assurance Services.

College of Business

ACCT 732 Audit and Assurance Services 2018-2019

Course: Accounting 732

Semester: Winter Semester 2019

CRN: 20196

Instructor: Grant J. Lee, DBA

Campus/Location: Maine College of Business/Online

Room Number: NA

Meeting Days and Times:

Course Start Date: January 7, 2019

Final Assessment Date: April 26, 2019

Instructor Contact Information:

Office Location: Office 238D-4

Office Hours: TBD

Phone: 616-871-3980

Fax: 616-554-5228

E-Mail: [email protected]

Instructor Professional Biography

I have over 20 years of professional accounting experience. I have worked primarily in the manufacturing industry, holding management positions with various companies in West Michigan such as Tyson Foods, Inc., Sappi Fine Paper and New Covert Generating, LLC.

I am the Department Chair of Accounting at the Lettinga Campus. I have been at Davenport University for nine years. Prior to joining Davenport University, I have taught Accounting and Business at Baker College in Muskegon, Michigan and Cornerstone University in Grand Rapids, Michigan. I earned my Bachelor Degree in Accounting from Bethany College, Bethany, West Virginia 1991. In addition, I earned my Master Degree in Accountancy from Case Western Reserve University, Cleveland, Ohio 1993. I earned my Doctorate Degree in Accounting from Walden University.

Donald W. Maine College of Business | 2018-2019

ACCT732 Auditing and Assurance

Credit Hours: 3

Contact Hours: 45

Prerequisite: ACCT302

Co-requisite:

Course Description

This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered.

Learning Outcomes

Upon successfully completing this course, the student will be able to:

1. Demonstrate and analyze the auditor's study and evaluation of internal control structure and recommend enhanced internal control procedures.

2. Analyze the decision making process in accepting clients and communicate acceptance through an engagement letter

3. Gather evidence, analyze results, and document conclusions

4. Prepare and evaluate audit and other assurance service reports

5. Apply and explain the following:

· Auditing standards

· Attestation standards

· Professional responsibilities for ethical behavior in attest services

· Legal liability in attest services.

Required Textbooks and Additional Materials

9780134417301

Auditing and Assurance...MyAccountingLab with Textbook

Arens

16th 17 /Pearson

Required /Purchase as new only

Books continue on the next page.

9780134148618

Auditing and Assurance...MyAccountingLab with Etextbook- Optional

Arens

16th 17 / Pearson

Optional / Purchase as new only

Davenport University has a print management system in which students are allotted a quota of free prints and copies based on enrolled credit hours.  Review the guidelines and FAQs on the DU website under Print Management.

DU Excellence System

The Davenport University Excellence System consists of nine competencies that demonstrate professional skills necessary for graduates to succeed in their chosen profession and engage in life-long learning. These competencies are reinforced throughout the curriculum of each academic program and are assessed at the course and program levels. Graduates are expected to perform at mastery level. The Excellence System competencies are:

· Global and Intercultural Competence

· Civic and Social Responsibility

· Ethical Reasoning and Action

· Critical and Creative Thinking

· Analysis and Problem Solving

· Leadership and Teamwork

· Information and Technology Proficiency.

· Written Communication

· Professional Communication

Academic Integrity

Davenport University recognizes the principles of honesty and truth as fundamental to ethical business dealings and to a vibrant academic community of faculty and students. All members of an academic community shall be confident that each person's work has been responsibly and honorably acquired, developed and presented. The work that a student submits shall be a fair representation of his/her ability, knowledge and skill. The University expects students to respect and exhibit these principles as they form the basis of the quality of the institution and the quality of Davenport’s graduates.

As stated in the Student Code of Conduct, the University may discipline a student for academic dishonesty which is defined as any activity that tends to undermine the academic integrity of the institution. Academic dishonesty includes, but is not limited to: cheating, fabrication, facilitating academic dishonesty, interference, plagiarism, self-plagiarism or violation of course rules. Definitions, procedures, and sanctions for these violations may be found under Student Code in the University catalog.

A minor violation occurs the first time the student has a breach of academic integrity and typically involves an assignment or activity that does not represent a significant part of the course grade. The sanction for a minor academic integrity violation will be left to the instructor’s discretion; but generally, it will be a zero given on the assignment or activity.

A major violation can occur in one of two ways:

· It occurs the second time a particular student has a breach of academic integrity involving an assignment or activity regardless of whether or not it is a significant part of the course grade.

· It also occurs on an assignment or activity that is a significant part of the course grade such as an exam or major paper even if it is the first violation.

The sanction for a major academic integrity violation is an “F” in the course. All academic integrity violations will be reported by the instructor through the Incident Report system.

The University utilizes plagiarism detection software. Papers will be submitted for comparison against all Internet content and against a database of previously submitted student papers.

Non-Discrimination Policy -Equal Opportunity Education

Davenport University maintains a policy of non-discrimination regarding students on the basis of race, color, religion, national origin, sex, weight, height, marital status, physical or mental limitations and/or disability in the administration of its admissions policies, educational policies, scholarships and loan programs and other University administered programs. In addition, the University does not discriminate regarding extra-curricular activities or employment practices. The University has a policy prohibiting unlawful discrimination or sexual harassment. Incidents of discriminatory harassment must be reported to the campus leader or his/her designee. For more information see www.davenport.edu/respect.

Anti-Harassment Policy

Davenport University supports a culturally diverse academic community and is committed to maintaining a positive environment that fosters respect among those represented in the University community. The policy of Davenport University is to provide an environment free from sexual harassment and acts of harassment on the basis of age, color, disability, familial status, height, marital status, national origin, political affiliation, race, religion, sex/gender, sexual orientation, veteran status and weight. Such harassment does harm to those who experience it and destroys the environment of mutual respect and tolerance that must prevail if Davenport University is to fulfill its mission. Therefore, prohibited harassment will not be tolerated at the University. For additional information or to report an issue contact the Executive Director of Risk Management/Senior Title IX Coordinator.

ADA Statement

Students with disabilities may request accommodations as provided within federal law. In order for the University to adequately review each case, requests should be made to the Student Access Coordinator prior to the start of the semester. Requests made after the start of the semester should be completed as early in the semester as possible to prevent delays in accommodation. Students should contact their advisor or go to the Davenport University website for the name of the Student Access Coordinator for the location where they attend. Students must submit their approved Instructor’s Documentation of Accommodation (IDA) form to their instructor to receive accommodations. This process must be student initiated and is not retroactive.

Course Accommodations Following Documented Concussion - NCAA "Return to Learn" 

Following a reported concussion, a student may require cognitive rest, which includes but is not limited to: no reading, computer, texting, video games, or homework for 48 hours.  For student-athletes or those with a diagnosed concussion, an evaluation by the DU Athletic Training Staff, DU Team Physician, or outside Physician may indicate additional accommodations for the completion of their academic work or class participation. These accommodations are managed through the Campus Life Office in conjunction with the DU Athletic Training Staff if applicable.

 

Any student reporting concussions like symptoms should seek medical attention through their primary care physician, urgent care or in severe situations emergency room. All students should report the physician diagnosis of a concussion to the Center for Campus Life to ensure assistance and accommodations are in place.

Military Assistance

Davenport University recognizes and appreciates the extraordinary contributions of the members of our armed services. Service members and their dependents should check the military page of the DU website for educational benefits. Davenport University is committed to ensuring continuity of study for every Active Duty, Reserve, and Guard service member who is prohibited from completing a semester as planned due to reassignment, long term training/schools or deployments. Service members should work with their DU military specialist and instructors prior to these events in order to ensure proper preparation and handling of DU financial records and academic coursework so that academic re-integration is as seamless as possible upon return.

Tutoring Services

Davenport University provides free in-seat and online tutoring for students in most courses.  For additional information, see the DU webpage at www.davenport.edu/tutoring.

Student Responsibilities

Students are bound by all policies of Davenport University and should familiarize themselves with these through reading the catalog, student handbook and instructor classroom policies. Students should review the DU website under Refund Policies for tuition reimbursement rules and procedures.

All students must complete the final assessment for the course, such as the final exam, project, or presentation. Students who do not complete the final assessment will receive a grade of F.

Students are expected to be adequately prepared for each class session. It is reasonable to expect at least two hours of outside study for every hour spent in the classroom (inseat or online).

Students are expected to assist in maintaining a classroom environment that is conducive to learning. Free discussion, inquiry, and expression are encouraged. Behavior that interferes with the instructor’s ability to conduct the class or the ability of students to benefit from that instruction is not acceptable.

Alternative Delivery Statement

Alternative delivery formats require considerably more student time outside of class and maintain the same level of assignments and academic rigor as the traditional classroom format. “Blended inseat w/online” is an example of an alternative delivery format.

Scheduled Class Meeting Times

The State dictates minimal contact hour requirements that are rigidly upheld by the University. Some of that instructional time is used for tests. The University's expectation is that classes will meet for the entire assigned time.

Attendance Requirement

Regular attendance and active participation are essential elements in the learning process. Therefore, Davenport has implemented an Attendance Practice for all courses as follows:

· Courses 199 and below - attendance is taken up to the last day to withdraw with a “W” grade

· Courses 200 and above - attendance is taken the first two weeks of the semester/session

For in-seat classes, attendance is taken on a daily basis starting the first class meeting. An absence is defined as missing more than one-half of a class period.

For online classes, attendance is defined as participating in at least one graded academic activity each week. Postings not related to the graded discussion topics, emails, or course assignments may be disqualified for attendance purposes.

Students are to notify the instructor of a planned absence a minimum of 24 hours prior to the course meeting time. Any unexcused absence will initiate the withdrawal process and merely notifying the instructor does not guarantee that the absence alert will be cleared. For complete details, students are expected to read the Attendance Practice available on the DU website.

Research Approval

Davenport University’s Institutional Review Board is a committee mandated by Federal laws to protect the rights and welfare of the human subjects participating in research activities. Compliance is monitored by the Office of Human Research Protection of the U.S. Department of Health and Human Services. DU’s IRB must review and approve all proposed academic research at DU or by DU faculty, staff or students that involve certain criteria to ensure that the research meets these governmental standards for the safety and protection of any human subjects involved in the research.

NOTE: If your research involves surveys, questionnaires, focus-groups, or other methods involving people, you will need to have your study approved by the Davenport University Institutional Review Board. Review materials on the DU IRB website.

Standardized Grade Scale

The following grading scale is a University standard for courses in this area of study:

Grade	Percentage (%)
A	100 – 94
A-	93 – 90
B+	87 – 89
B	83 – 86
B-	80 – 82
C+	77 -- 79
C	73 -- 76
F	72 -- 0

Graduate Failing Grade Policy

Students who receive a failing grade in a graduate course must repeat the course in the upcoming semester. Students who fail the same course a second time will be placed on academic suspension. In both cases, students are to immediately contact their advisor. Students should read the full policy in the DU Graduate catalog.

Graduate Extra Credit Rule

Extra credit not allowed at the graduate level is defined as those points that are given in addition to total points for work that was not assigned as part of the original course syllabus. In trying to help graduate students be successful, instructors may choose to offer the entire class the opportunity to redo the original assignment or to do an assignment similar in nature and worth the same points as the original assignment. If a different assignment is used, then the grade from the revised assignment must replace the grade given for the original assignment. The assignment cannot constitute additional points toward the grade for the original assignment or for the final class grade.

CHAPTERS AND TOPICS THAT MUST BE COVERED--COURSE OUTLINE (PREFERRED)

1. Chapter 1 – The Demand for Audit and Other Assurance Services

2. Chapter 2 – The CPA Profession

3. Chapter 3 – Audit Reports

4. Chapter 4 – Professional Ethics

5. Chapter 5 – Legal Liability

6. Chapter 6 – Audit Responsibilities and Objectives

7. Chapter 7 – Audit Evidence

8. Chapter 8 – Audit Planning and Materiality

9. Chapter 9 – Assessing the Risk of Material Misstatement

10. Chapter 10 – Assessing and Responding to Fraud Risks

11. Chapter 11 – Internal Control ad COSO Framework

12. Chapter 12 – Assessing Control Risk and Reporting on Internal Controls

13. Chapter 13 – Overall Audit Strategy and Audit Program

14. Chapter 14 – Audit of Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

15. Chapter 15 – Audit Sampling for Tests of Controls and Substantive Tests of Transactions

16. Chapter 16 – Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

17. Chapter 17 – Audit Sampling for Tests of Details of Balances

18. Chapter 18 – Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

19. Chapter 19 – Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

20. Chapter 20- Audit of the Payroll and Personnel Cycle

21. Chapter 21 – Audit of the Inventory and Warehousing Cycle

22. Chapter 22 – Audit of the Capital Acquisitions and Repayment Cycle

23. Chapter 23 – Audit of Cash and Financial Instruments

24. Chapter 24 – Completing the Audit

25. Chapter 25 – Other Assurance Services

26. Chapter 26 – Internal and Governmental Financial Auditing and Operational Auditing

SPECIFIC ONLINE REQUIREMENTS

Use of the My Accounting LabSoftware

SPECIFIC BLENDED REQUIREMENTS

· None

SAMPLE WEEKLY CALENDARS – 15 Week Semester

ACCT732 Auditing and Assurance Services

Tentative Course Calendar

Winter Semester 2019

Week	Chapters Discussed	Quizzes	Exams
1	Ch.1 Ch.2	Chapter 1
2	Ch.3 Ch.4	Chapter 3
3	Ch.5 Ch,6	Chapter 5
4	Ch.7 Ch.8	Chapter 7	Exam #1
5	Ch.9 Ch.10	Chapter 9
6	Ch.11 Ch.12
7	Ch.13 Ch.14	Chapter 13	Exam #2
8	Ch.15 Ch.16	Chapter 15
9	Ch.17 Ch.18	Chapter 17
10	Ch.19 Ch.20	Chapter 19	Exam #3
11	Ch.21 Ch.22
12	Ch.23	Chapter 23	Exam #4
13	Ch.24 Ch.25
14	Ch.26
15			Exam #5

Specific Requirements:

Completion of the on-line Pinnacle Manufacturing Integrated Case Application audit components at the end of selected chapters in the text including the following:

· Part I ( Chapter 8)

· Part II (Chapter 9)

· Part III (Chapter 10)

· Part IV (Chapter 12)

· Part V (Chapter 14)

· Part VI (Chapter 15)

· All components of Pinnacle Manufacturing Integrated Case Application must be typed using the online working papers and using Word or Excel as appropriate.

· All components/working papers of the Pinnacle Manufacturing Integrated Case Application must be properly labeled as illustrated in the text or as in last year’s on-line working papers. The preparer (student) needs to be identified on every working paper.

Required Assessment Grading Rubric for Pinnacle Manufacturing Integrated Case Application:

· 90 – 100% Audit project meets all requirements in length and content; shows excellent understanding of the material; AND grammar, structure, and spelling are at college level.

· 80 – 89% Audit project meets all requirements in length and content; shows a good understanding of the material; AND grammar, structure, and spelling are at college level.

· 70 – 79% Audit project meets all requirements in length and content; shows some understanding of the material; AND/OR grammar, structure, and spelling need some improvement.

· 62 – 69% Audit project meets bare minimum requirements in length and content; lacks some key understanding of the material; AND/OR grammar, structure, and spelling need a lot of improvement.

· 0 – 62% Audit project study does not meet minimum requirements in length and content; OR grammar, structure, and spelling are not at college level.

Required Assessment: Excellence System Competency

Tool: Pinnacle Manufacturing Integrated Case Application

General Description:

The assessment is given to the student to test his/her competency of the Pinnacle Manufacturing Integrated Case Application project. The assessment is based upon the Excellence System Competency for Critical & Creative Thinking and Ethical Reasoning & Action.

Required Assessment Grading Rubric for Excellence System Competency:

(Please contact your Associate Chair for assessment)

Audit Paper

Each graduate student in Accounting 732 is required to write a 6-8 page paper on a recent audit topic. The paper must be in APA format and include at least 10 references. The rubric for this paper is as follows:

Criteria	Inadequate=D (Below Standard)	Adequate=C (Meets Standard)	Above Average=B (Exceeds Standard)	Exemplary=A (Far Exceeds Standard)
Organization	Writing lacks logical organization. It shows some coherence but ideas lack unity. Serious errors.	Writing is coherent and logically organized. Some points remain misplaced and stray from the topic. Transitions evident but not used throughout essay.	Writing is coherent and logically organized with transitions used between ideas and paragraphs to create coherence. Overall unity of ideas is present.	Writing shows high degree of attention to logic and reasoning of points. Unity clearly leads the reader to the conclusion and stirs thought regarding the topic.
Level of Content	Shows some thinking and reasoning but most ideas are underdeveloped and unoriginal.	Content indicates thinking and reasoning applied with original thought on a few ideas.	Content indicates original thinking and develops ideas with sufficient and firm evidence.	Content indicates synthesis of ideas, indepth analysis and evidences original thought and support for the topic.
Development	Main points lack detailed development. Ideas are vague with little evidence of critical thinking.	Main points are present with limited detail and development. Some critical thinking is present.	Main points well developed with quality supporting details and quantity. Critical thinking is weaved into points	Main points well developed with high quality and quantity support. Reveals high degree of critical thinking.
Grammar & Mechanics	Spelling, punctuation, and grammatical errors create distraction, making reading difficult; fragments, comma splices, run-ons evident. Errors are frequent.	Most spelling, punctuation, and grammar correct allowing reader to progress though essay. Some errors remain.	Essay has few spelling, punctuation, and grammatical errors allowing reader to follow ideas clearly. Very few fragments or run-ons.	Essay is free of distracting spelling, punctuation, and grammatical errors; absent of fragments, comma splices, and run-ons.
Style	Mostly in elementary form with little or no variety in sentence structure, diction, rhetorical devices or emphasis.	Approaches college level usage of some variety in sentence patterns, diction, and rhetorical devices.	Attains college level style; tone is appropriate and rhetorical devices used to enhance content; sentence variety used effectively.	Shows outstanding style going beyond usual college level; rhetorical devices and tone used effectively; creative use of sentence structure and coordination
Format	Fails to follow format and assignment requirements; incorrect margins, spacing and indentation; neatness of essay needs attention.	Meets format and assignment requirements; generally correct margins, spacing, and indentations; essay is neat but may have some assembly errors.	Meets format and assignment requirements; margins, spacing, and indentations are correct; essay is neat and correctly assembled.	Meets all formal and assignment requirements and evidences attention to detail; all margins, spacing and indentations are correct; essay is neat and correctly assembled with professional look.

Learning Activities:

Due to the many accounting areas covered in this course, students are encouraged to create study groups to ensure they will not be overwhelmed by the amount of material this course contains.

Instructor Policies:

Assessments:

There will be a total of five exams (100 points each) in accounting 320 this semester. Each student will have 100 minutes to complete the exam. The exam will consists of 10-12 essay questions. Please refer to course calendar for scheduled exam dates.

There will be 12 concept quizzes throughout the semester to measure the student’s comprehension of the material. Each quiz will consist of 20 multiple choice questions (the first two quizzes, chapters 1 and 3 will have 25 multiple choice questions). Please refer to course calendar for scheduled quiz dates.

There will be 26 homework assignments (1 assignment per chapter) at 15 points per assignment. Please refer to course calendar for homework assignment due dates.

There will be a total of 7 discussion posts. Please read the directions carefully when answering your initial discussion post. Each student is responsible for answering to at least 2 of their peers’ post. The responses must be substantial in nature and use references whenever necessary. Please refer to course calendar for homework assignment due dates.

Note: If there is a computer issue while a student is taking the exam or quiz, he/she will need to contact the help desk at Davenport University to report the issue. Once I understand the issue and receive a report from the help desk, I will reset the exam/quiz for the student. While I fully understand that errors will occur, I will only allow up to 1 reset for both an exam and a quiz.

Note: Please use your own words when answering the essay questions on the exams. Any form of plagiarism will not be tolerated and will be reported to Davenport University.

Late Work:

All students are expected to meet all deadlines for homework, assessments and projects. There will be no extensions provided.

Extra Credit:

There will be no opportunities for extra credit in this course.

Plagiarism/Cheating Consequences:

University Policy:

1. The first offense may minimally result in failure of the assignment, test, project or presentation.

2. The second offense may minimally result in failure of the course in which the cheating or plagiarism has occurred. The second offense will be documented in the student’s permanent file and referred to Judicial Affairs.

3. The third offense may result in dismissal from the University. The third offense will be documented in the student’s permanent file and referred to Judicial Affairs.

Required Assessment Percentage of Course Grade

· Exam (5@100 points) 500

· Quizzes (10@20 points, first two quizzes @ 25 points) 250

· Pinnacle Project (6@20 points) 120

· Homework (26@15 points) 390

· Discussion (7@20 points) 140

· Audit Paper (1 @ 100 points) only for Graduate students enrolled in Accounting 732) 100

Total Points 1,500

Outcome3

Mastered

Create/Evaluate

2

Reinforced

Apply/Analyze

1

Introduced

Understand/

Remember

0

Not exhibited by

student

1. Exhibits innovative thinking to

envision potential possibilities in

situations

Evaluates and applies appropriate

unique ideas, innovative questions,

and creates original formats

Applies unique ideas, innovative

questions, and creates original formats

Includes a limited number of

unique ideas, original questions

and/or formats

2. Embraces contradictions in order

to challenge the status quo by

considering multiple perspectives

Alternate, divergent or contradictory

ideas are presented coherently and

contextualized effectively

Alternate, divergent or contradictory

ideas are present and an attempt is

made to contextualize them, although

the author may have difficulty

coordinating all the varying approaches

Alternate, divergent or

contradictory ideas are present,

but are not contextualized or

logically consistent with other

parts of the whole

3. Takes risks which exhibit new

and/or unique approaches to

either create knowledge or to

solve problems

Actively seeks out and follows through

on untested and potentially risky

directions or approaches to the

assignment in the final product

Incorporates new directions or

approaches to the assignment in the

final product

Considers new directions or

approaches without going beyond

the guidelines of the assignment

4. Assesses relevant information

and interprets it effectively

Assesses multiple expert

perspectives to create a

comprehensive analysis

Examines expert opinion in order to

effectively determine its validity

Accepts expert opinion as mostly

fact with little questioning of

validity

5. Generates well-reasoned

conclusions and solutions, testing

them against relevant criteria to

consider practical consequences

Frames a position which demonstrates

ownership for constructing knowledge

or questions which integrate objective

analysis and intuition

Exhibits some original thinking that

acknowledges, refutes, synthesizes or

extends other assertions, although some

aspects may have been adopted

Forms position or hypothesis that

is clearly inherited or adopted

with little original consideration

6. Thinks open-mindedly within

alternative systems of thought

Synthesizes others' perspectives and

additional diverse perspectives are

drawn from outside information to

qualify analysis. Balance is

demonstrated between strengths and

weaknesses of perspectives.

Analyzes other perspectives clearly, but

balance is needed on strengths and

weaknesses of perspectives

Presents a single perspective and

fails to discuss others'

perspectives

Excellence System Competency: Critical & Creative Thinking

Graduates develop an appreciation of the importance of context and perspective

when identifying and challenging assumptions, ideas, processes, and experiences

Creative Thinking Outcomes

Critical Thinking Outcomes

Outcome

3

Mastered

Create/Evaluate

2

Reinforced

Apply/Analyze

1

Introduced

Understand/

Remember

0

Not exhibited by

student

1. Defends why an ethical issue

exists

Argues effectively for the

existence of the ethical issue

with an enhanced

understanding of its

complexity and relationship

to other issues

Explains the ethical

issue with a greater

sense of its complexity

and relationship to other

issues

Identifies the basic

ethical issue without a

firm grasp of its

complexity

Not identified or

demonstrated by the

student

2. Concludes which ethical

principles, concepts, theories,

and values bear on the

problems faced in various

scenarios

Argues which ethical

principles are most relevant

to the issue

Explains several ethical

principles relevant to the

issue

Lists some ethical

principles relevant to the

issue

Not identified or

demonstrated by the

student

3. Assesses ethical issues and

problems that arise in

ordinary, day-to-day practice

Prioritizes several courses of

action to consider with a

judgment of each pro and con

of the proposed solutions

Examines several

courses of action, but

discussion only focuses

on 1-2 pros and cons of

the proposed solutions

Lists 2 or 3 courses of

action, but fails to

discuss the pros and cons

of the proposed solutions

Identifies one course of

action to consider with

little or no discussion of

the pros and cons of the

proposed solution

4. Develops alternatives that

integrate and synthesize

ethical issue

Appraises alternatives that

can impact the dilemma both

positively and negatively

Compares and contrasts

several potential

alternatives with in-

depth discussion of the

merits of each

Outlines two or three

alternatives with limited

discussion of pros and

cons of the alternatives

Alternatives are weak,

incomplete or not stated

5. Evaluates alternative

solutions to ethical problems

or dilemmas

Judges alternative courses of

action and justifies

recommended or preferred

solutions

Identifies alternative

courses of action and

offers an in-depth

discussion of solutions

Reports alternative

courses of action, but has

limited or no justification

for solutions

Not identified or

demonstrated by the

student

6. Designs a solution that can

be evaluated in relation to the

ethical problem

Differentiates between

potential solutions to

recommend a reasonable

action; justifies the selection

of the preferred action

Differentiates between

potential solutions to

reach a reasonable

action; compares

possible action(s)

Describes one or two

solutions, but fails to

design a reasonable

action

Not identified or

demonstrated by the

student

Excellence System Competency: Ethical Reasoning & Action

Graduates recognize that integrity is an essential component of accountability and is required

in the evaluation of differing value systems to determine appropriate courses of action