Auditing I
Complete academic course guide, syllabus breakdown, grading criteria, and exam preparation tips for ACC303 (Auditing I) at Delta State University (DELSU), Abraka.
Course Overview & Scope
ACC303 (Auditing I) is a core undergraduate module offered in the second Semester of the 300 Level curriculum at Delta State University. Carrying 3 credit units, it is designed to ground students in fundamental academic principles and prepare them for higher-level departmental specializations.
Students registered for this course are evaluated through continuous assessments, theoretical tests, practical applications (where applicable), and a comprehensive end-of-semester written examination. Meeting attendance and test requirements is compulsory for academic progression.
Detailed Course Outline & Syllabus
The lecture series and semester examination for ACC303 are structured around the following core academic modules:
Nature and objectives of auditing
Essential theoretical concepts, class discussions, and exam question focal points.
audit planning
Essential theoretical concepts, class discussions, and exam question focal points.
internal control evaluation
Essential theoretical concepts, class discussions, and exam question focal points.
and audit evidence.
Essential theoretical concepts, class discussions, and exam question focal points.
Assessment & Grading Structure
Delta State University evaluates performance in ACC303 through two mandatory components totaling 100 marks:
Mid-semester tests (15 marks), class assignments / practicals (10 marks), and lecture attendance register (5 marks).
Comprehensive written or CBT examination covering all syllabus modules scheduled during exam week.
5.0 CGPA Quality Points Matrix for ACC303 (3 Units)
| Score Range | Grade | Grade Point | Total Quality Points (QP) | Classification |
|---|---|---|---|---|
| 70% – 100% | A | 5.0 | 15.0 QP | Excellent / First Class |
| 60% – 69% | B | 4.0 | 12.0 QP | Very Good / Second Class Upper |
| 50% – 59% | C | 3.0 | 9.0 QP | Good / Second Class Lower |
| 45% – 49% | D | 2.0 | 6.0 QP | Fair / Third Class |
| 40% – 44% | E | 1.0 | 3.0 QP | Pass Threshold |
| 0% – 39% | F | 0.0 | 0.0 QP | Fail / Must Carry Over |
How to Score an 'A' in ACC303
Memorise the standard audit report wording and the stages of an audit — examiners often ask you to sequence them.
Prerequisites & Progression
Before enrolling in ACC303, students must have registered and achieved a passing grade in the following prerequisite course(s):
ACC303 Past Questions Vault
Practice ACC303 Exam Questions
Search through thousands of past questions in the DelsuTools database.