ACC410.W5A2.04.2011

Description:


Total Possible Score: 20.00

Client Selection

Total: 4.00

Distinguished - Identified all of the necessary steps in determining whether to select the client.  Specific comments and precise language was used in justifying the determination.

Proficient - Identified all of the necessary steps in determining whether to select the client.  Some comments were specific and language was mostly precise.

Basic - Identified most of the necessary steps in determination of selecting the client.  Comments were not specific and language was not precise.

Below Expectations - Did not identify any of the necessary steps in selecting the client.  Language was vague and broad and comments were indirect or non-existent.

Non-Performance - Identification of necessary steps to select the client is either non-existent or lacks the components described in the assignment instructions.


Internal Control Procedures

Total: 4.00

Distinguished - Analysis was substantial, comprehensive and detailed.  Language used in the analysis was precise.  Focused on key audit objectives and practical application of auditing procedures.

Proficient - Analysis was detailed but not comprehensive. Some precise language was used.  Key audit objectives and practical application of auditing procedures were addressed but not focused on directly.

Basic - Analysis was brief or incomplete.  Language used in the analysis was not precise.  Key audit objectives and practical application of auditing procedures was vaguely mentioned.

Below Expectations - Analysis was not addressed at all.  Language used in the analysis was vague and broad.  Lack of focus on key audit objectives and practical application of auditing procedures.

Non-Performance - Analysis of internal control procedures for review is either non-existent or lacks the components described in the assignment instructions.


Substantive Tests

Total: 4.00

Distinguished - Selection of substantive tests was comprehensive and detailed.  Emphasis on selected accounts was addressed and thoroughly discussed in great detail. 

Proficient - Selection of substantive tests was thorough.  Emphasis on selected accounts was addressed and discussed in some detail. 

Basic - Selection of substantive tests was partially complete but not comprehensive.  Minimal emphasis was addressed on selected accounts with little to no discussion.

Below Expectations - Selection of substantive tests was incomplete or not addressed. Lack of emphasis on selected accounts. No discussion on determination of emphasis.

Non-Performance - The selection of substantive tests to run during the audit and determination of emphasis on selected accounts is either non-existent or lacks the components described in the assignment instructions.


Final Reporting Steps

Total: 4.00

Distinguished - Final reporting steps were thoroughly outlined in exact detail.  Support needed after applying audit risk model was substantially addressed.

Proficient - Final reporting steps were outlined in substantial but not exact detail. Support needed after applying audit risk model was addressed.

Basic - Final reporting steps were broadly outlined.  Support needed after applying audit risk model was vaguely addressed. 

Below Expectations - Final reporting steps were not mentioned or vaguely outlined.  Support needed after applying audit risk model was not addressed.

Non-Performance - The outline of final reporting steps while addressing support needed after applying audit risk model is either non-existent or lacks the components described in the assignment instructions.


Critical Thinking: Conclusions and Related Outcomes

Total: 1.00

Distinguished - Conclusions and related outcomes are logical and clearly reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Proficient - Conclusions and related outcomes are logical and reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Basic - Conclusions and related outcomes are identified and minimally reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Below Expectations - Conclusions and related outcomes are not logical or reflective of student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions.


Integrative Learning: Connections to Discipline

Total: 1.00

Distinguished - Autonomously synthesizes or draws conclusions by combining examples, facts, or theories from multiple disciplines.  

Proficient - Autonomously correlates examples, facts, or theories from multiple disciplines. 

Basic - Attempts to correlate examples, facts, or theories from multiple disciplines.

Below Expectations - Student, when prompted, displays inconsistent examples, facts, or theories from multiple disicplines. 

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions. 


Written Communication: Control of Syntax and Mechanics

Total: 0.50

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors, and is very easy to understand. 

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors, and is mostly easy to understand. 

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors, which may slightly distract the reader. 

Below Expectations - Fails to display basic comprehension or syntax or mechanics, such as spelling and grammar. Written work contains major errors, which distract the reader. 

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions. 


APA Formatting

Total: 0.50

Distinguished -  Accurately uses APA formatting consistently throughout the paper, title and reference page. 

Proficient - Exhibits APA formatting throughout the paper, however, layout contains a few minor errors.

Basic - Exhibits basic knowledge of APA formatting throughout the paper.  Layout does not meet all APA requirements. 

Below Expectations - Fails to exhibit basic knowledge of APA formatting.  There are frequent errors making the layout difficult to distinguish as APA. 

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions. 


Page Requirement

Total: 0.50

Distinguished - The paper meets the specific page requirement stipulated in the assignment description.

Proficient - The paper closely meets the page requirements predetermined in the assignment description. 

Basic - The paper meets over half of the page requirement. 

Below Expectations - A fraction of the page requirement is completed.  

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions. 


Resource Requirement

Total: 0.50

Distinguished - Provides ample resources and uses the correct amount of sources from the specified search agent.

Proficient - Provides the approximate number of sources, while using some of the correct search agents specified in the assignment instructions. 

Basic - Provides over half of the  sources required in the assignment instructions. 

Below Expectations - Barely provides adequate resources and unable to include sources from specified search agent. 

Non-Performance - The assignment is either non-existent or lacks the components described in the instructions.