accounting firm, Pennypacker & Vandelay, LLC,

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FinalExaminationRubric.docx

Final Examination Rubric

Criteria

Ratings

Pts

This criterion is linked to a Learning OutcomeType of Opinion Rendered

20.0 pts

Full Marks

20.0 pts

Proficient

Correct response to the opinion by the auditors.

15.0 pts

Competent

Incorrect response to the type of opinion rendered by the auditor

10.0 pts

Novice

Incorrect response to the type of opinion rendered by the auditors but response is supported with a rebuttal.

0.0 pts

Incomplete

No response to type of opinion rendered.

0.0 pts

No Marks

20.0 pts

This criterion is linked to a Learning OutcomeRatio Analysis and Return on Equity calculation for comparative years.

30.0 pts

Full Marks

30.0 pts

Proficient

All ratios completed and correct for five categories of ratios. Return on equity calculation for comparative periods complete and correct.

25.0 pts

Competent

All ratios complete and correct for three out of five categories. Return on equity calculation for comparative periods complete and correct for one period.

20.0 pts

Novice

All ratios complete and correct for two out of five categories. Return on equity calculation for comparative periods complete and incorrect for both periods.

0.0 pts

Incomplete

No response to the calculations or less than two correct.

0.0 pts

No Marks

30.0 pts

This criterion is linked to a Learning OutcomeAnalysis and Explanation of variances for comparative years

30.0 pts

Full Marks

30.0 pts

Proficient

Analysis and explanation of variances for comparative years completed for all five categories of ratios.

25.0 pts

Competent

Analysis and explanation of variances for comparative years complete for three out of five categories.

15.0 pts

Novice

Analysis and explanation of variances for comparative years complete for two out of the five categories.

0.0 pts

Incomplete

No response to analysis and explanation or less than two correct.

0.0 pts

No Marks

30.0 pts

This criterion is linked to a Learning OutcomeConventions

10.0 pts

Full Marks

9.0 pts

Proficient

Post have no grammatical or spelling errors. APA format is used when appropriate with no errors.

5.0 pts

Competent

Post have few grammatical and spelling errors. APA format is used when appropriate or is used with more than four errors.

0.0 pts

Incomplete

Post have numerous grammatical or spelling errors. APA format is not utilized.

0.0 pts

No Marks

0.0 pts

Novice

Post have many grammatical and or spelling errors. APA format is not used when appropriate or is used with more than four errors.

10.0 pts

This criterion is linked to a Learning OutcomeRecommendations/Future Events

10.0 pts

Full Marks

9.0 pts

Proficient

Five recommendations and 5 future events identified and reported at the board meeting

5.0 pts

Competent

Four recommendations and four future events identified and reported at the board meeting.

3.0 pts

n

Three recommendations and three future events identified and reported at the board meeting.

0.0 pts

Incomplete

No responses to recommendations and future events or less than three identified.

0.0 pts

No Marks

10.0 pts

Total Points: 100.0

Final Examination Rubric

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