In recent years, several practitioners have asked me, “Why can’t X student audit?” Perhaps the answer lies in the following series of edited (to protect the innocent or guilty) emails (in italics) received from a composite student named “Pat” enrolled in a Principles of Auditing class. For simplicity, the dates are for a typical 10-week summer term beginning June 4 and ending August 9 meeting twice a week, but are typical of the emails during any term. (Faculty members at other institutions have indicated they have received similar emails from their students.) The instructor’s email responses are included in most cases.
June 8th, 2:30 a.m.
Dr. P:
You are going to think that I am an airhead. I can’t believe that I missed your class this week. I thought classes started next week. It wasn’t until I was out with some of my friends earlier tonight that I found out that classes actually started this week. I downloaded the syllabus from WebCT. I see that you already went over Chapters 1 and 2. I’ll get the book tomorrow and catch up. When will the first online quiz be? I hope I didn’t miss anything important. See you Monday.
Pat
June 8th, 8 a.m.
Pat,
The first online quiz is currently available until midnight tonight as indicated on WebCT. It covers Chapters 1 and 2. You did not miss anything important as I will go over all of the important things when you are in class Monday.
Dr. P
June 11th, 10 p.m.
Dr. P:
Sorry I didn’t make it to class today. I didn’t get a chance to buy the book so I didn’t want to come to class unprepared. I’ll get the book tomorrow. Also, I forgot to take the first quiz. Is there any way I can make it up?
Pat
June 12th, 8:05 a.m.
Pat,
As stated in the syllabus (I think you said that you downloaded it from WebCT), missed quizzes cannot be made up. I hope you will catch up soon. You do not want to get behind as the examinations come up fast during the summer term.
Dr. P
June 13th, 4:30 p.m.
Dr. P:
I didn’t realize the book was sooooooooo expensive. They didn’t have any used books, so I will see if someone in the class will let me borrow their book until I can get a used copy. See you Monday.
Pat June 14th, 11:21 p.m.
Dr. P:
I just took the second quiz and didn’t do well at all. I think once I get my own book, I will be OK. I know I have only made it to one class so far, and I was wondering if I can come to your office and get caught up. When would be a good time for me to stop by?
Pat
June 15th, 8:16 a.m.
Pat,
My office hours are stated in the syllabus (I think you said that you downloaded it from WebCT). Please feel free to stop by and ask any specific questions you have over the first four chapters.
Dr. P
June 18th, 6:30 p.m.
Dr. P:
Sorry I didn’t have a chance to stop by your office today. Great news though. I got a copy of the textbook. It’s an earlier edition than you are using, but it only cost me $25. I saved more than $100 from what they wanted at the bookstore. I think it will be OK.
Pat
June 19th, 8:30 a.m.
Pat,
There have been a lot of changes from one edition to the next. You need to have the most recent edition so you will have the correct material.
Dr. P
June 20th, 2:45 p.m.
Dr. P:
I compared my copy of the book to a friend’s copy and didn’t see too many major differences. I did better on the third online quiz. I got a 3 out of 10, so I think having the book helped a lot. I will stop by your office on Monday during your office hours to ask some questions. Have a great weekend!!!
Pat June 26th, 1:36 a.m.
Dr. P:
Sorry I didn’t make it to your office or class Monday (yesterday). My dad came into town unexpectedly. We went to Sea World since he had never been there and he was only in town for the day. My dad is really neat that way. I am going to study really hard for the exam next Monday. Can I come to your office if I have any questions?
Pat
June 26th, 8:45 a.m.
Pat,
Yes, I will be available during my office hours. They are on the syllabus (I think you said that you downloaded it from WebCT).
Dr. P
July 3rd, 7:45 p.m.
Dr. P:
I just checked my grade on WebCT. I thought that I had done better than a 42. I studied really hard. I read the book. I would like to come to talk to you about how I can do better in your class. Do we have class tomorrow? I know it’s the 4th of July and I want to make sure I don’t come to campus if I don’t have to.
Pat
July 4th, 8:21 a.m.
Pat,
There are no classes today as it is a holiday. This was also indicated on the class syllabus (I think you said that you downloaded it from WebCT).
Dr. P
July 12th, 12:04 a.m.
Dr. P:
I just took another online quiz. To date, I have earned only 12 points out of the 50 points possible. (I forgot to take the first quiz and my computer wasn’t working right for me to take quiz 4.) What can I do to do better on your quizzes? Any suggestions are appreciated.
Pat
July 12th, 8:22 a.m.
Pat,
You should prepare for a quiz like you are preparing for an examination. You need to read the chapter, work the multiple choice questions in the textbook (I have provided the answers on WebCT), do the online quizzes at the textbook authors’ Web site, and go over the questions in the appropriate modules of Gleim. I hope this helps.
Dr. P
July 16th, 8:15 p.m.
Dr. P:
Sorry I didn’t make it to class today. This weekend, a bunch of friends and I went to celebrate Bastille Day at the French Consulate in Houston. Our car broke down on the way back and we just got back a few minutes ago. Did you say anything about the project or when the next test will be? Thanks.
Pat
July 17th, 8:12 a.m.
Pat,
Details about the project are on WebCT. The deadline is classtime on July 23. The second examination is also on the 23rd.
Dr. P
July 23rd, 8:30 p.m.
Dr. P:
I was going to ask you after I turned in my exam, but I forgot. I wasn’t able to turn in my project as my computer was acting up. I have attached it for you. Please accept it although it is late. I really need the points and I am supposed to graduate this term. Thanks.
Pat July 24th, 9:15 p.m.
Dr. P:
I did a lot better on this exam as I really studied hard. I have 124 points out of 280 so far. I think I did a great job on the project (you got my e-mail about it didn’t you?) so I should have at least 170 points out of 330. Is there any extra credit I can do to make sure I do well in the class?
Pat
July 25th, 8:10 a.m.
Pat,
Yes, I got your e-mail about your project. As stated in the instructions and the syllabus, no late projects would be accepted. Accordingly, I could not accept your project. As to the extra credit, as stated in the syllabus, “The student’s grade is based on the criteria stated above. Accordingly, there will be no extra credit.”
Dr. P
July 30th, 3:12 a.m.
Dr. P:
Is the final comprehensive? I want to make sure I spend my time studying only the important material. I don’t want to waste my time studying something if it isn’t going to be tested. Please let me know as soon as possible because the exam is only 10 days away. Thanks.
Pat
July 30th, 8:23 a.m.
Pat,
The final will cover the material in the final five chapters that have or will be discussed. Auditing is like building a house; you have to have a good foundation before you can put on the roof. You need to understand the material in the earlier chapters to understand the material in the later chapters. As I stated in an earlier e-mail, to be successful on examinations as well as the quizzes, you need to read the chapters, work the multiple choice questions in the textbook (I have provided the answers on WebCT), do the online quizzes at the textbook authors’ Web site, and go over the questions in the appropriate modules of Gleim.
Dr. P
August 7th, 10 a.m.
Dr. P:
Can I come in and discuss my grade with you? I really need to pass the course to graduate this term. My advisor said if I got a D, I could still graduate. Let me know when a good time would be to come. Will there be a curve? Thanks.
Pat
August 7th, 10:02 a.m.
Pat,
You are more than welcome to come to my office during my office hours. They are on the syllabus. The syllabus also discusses the basis for grades, which does not include a curve.
Dr. P
August 9th, 3:30 p.m.
Dr. P:
I really think I did well on the final. I hope you can find it in your heart to pass me. I want to thank you. You are the best teacher!!!!!!!!! Thanks.
Pat August 10th, 6:30 p.m.
Dr. P:
I just saw my final exam grade and grade for the course. I really thought I did a lot better than a 37. Oh well, I guess I’ll see you next term.
Pat
P.S. When do classes start?
Marshall K. Pitman, Ph.D., CPA, CMA, is an associate professor of accounting at the University of Texas at San Antonio. He can be reached at
marshall.pitman@utsa.edu.
Reprinted from
The CPA Journal, November, copyright 2008, with permission from the New York State Society of Certified Public Accountants and reprinted with the permission of
Today’s CPA, a publication of the Texas Society of Certified Public Accountants.