Distance Learning

Distance Learning Center

Orientation Details

Online Orientation for ACCT-D058.-64Z
(It is highly recommended that you print out this page for future reference.)
Instructor Contact Information
Instructor Christopher Kwak
Office Hours Online/By appointment/Email instructor
Office Location Forum 5B
Office Phone 408-864-5727 (Voicemail)
Email kwakchris@deanza.edu
Website http://faculty.deanza.fhda.edu/kwakchris/
A Message from your Instructor

I am looking forward to working with you this quarter. I am a licensed CPA in the state of California with over 20 years of industry experience in major firms such as Hewlett Packard (HP), PriceWaterhouseCoopers, and Chevron USA, specializing in cost management, financial reporting, mergers & acquisitions, and forensic accounting.

Recently, awarded two additional professional licenses and designations as CFE (Certified Fraud Examiner) from ACFE (International Association of Certified Fraud Examiners) and CFF (Certified Financial Forensics) from AICPA (American Institute of CPAs).

I have held many positions at HP including Senior Corporate Internal Auditor, Senior Financial Analyst, and Business Control Manager (Division Controller level). I also worked as a Senior Associate and a manager at PriceWaterhouseCoopers (formerly Coopers & Lybrand), one of the Big Four (Final Four for now? international accounting/consulting firms, specializing in Mergers & Acquisitions, Financial Reporting, Business Litigation and Investigation services, and Start-up and Emerging business advisory services.

Current academic postings & professional affiliations:

  • A tenured professor at De Anza College Business-CS Division.
  • A Visiting Lecturer at Santa Clara University MBA program-Leavey School of Business
  • Adjunct Professor of Accountancy at S.F. Golden Gate University.
  • Adjunct Professor of Accountancy at Saint Mary's College of California.
  • A member of American Accounting Association, American Institute of Certified Public Accountants, and California Society of Certified Public Accountants.

Course Content:

Introductory level of Financial Audit encompasses many principles and procedures used to gather evidence to support the opinion expressed in the Auditor's Report. This introductory course covers the basic concepts involved with various types of audits with emphasis on the application of auditing standards and techniques used in Statutory Audits, Procedural Audits and Operational (Internal) Auditing with references to special areas of auditing such as Information Systems, government auditing, etc.

Witnessing recent corporate malfeasance and financial reporting obfuscation events in our nation lately, we all know now that accounting is too important to managers, organizations, and societies to be left to accountants alone. Accounting information is often a basis for decisions. Accounting reports are often the basis on which the effectiveness of stewardship decisions and actions are evaluated.


The two primary objectives of this introductory course are:

1. To introduce students to the basic concepts underlying auditing and assurance services.

2. To demonstrate how to apply those concepts to audit and assurance services, With primary focus on understanding the Big Three Concepts- Risk, Materiality, and Evidential matter- that underlie the audit/assurance process.

Course Management System:

*Catalyst (http://catalyst.deanza.edu) is the De Anza College-maintained online learning management system and free of charge to all enrolled students. All lecture notes, media files, demo cases, discussion topics, and many other learning resources are available at the class Catalyst site. You will be able to login to Catalyst on the first day of the quarter. If you add the class late, you will have access the day after you officially enroll.


*Connect ( http://connect.mcgraw-hill.com ) is the McGraw-Hill Higher Education learning system. All students have to purchase a unique access code (from McGraw-Hill or other parties) and use the access code to enter the Cost Accounting class site at:
http://connect.mcgraw-hill.com/class/fall2012auditing

Communication Tools:

I prefer all communication to be within our Catalyst course site using either discussion forums or eMail tool within the course. The "Discussion" area of the site is designed to maximize learning and provide a collaborative support environment for everyone in class. Your active participation in discussions is required and is assigned points which will be used in calculating your final grade.



These online courses cover the same material as the traditional accounting courses taught on campus. The online courses have been designed for students that are self-motivated, have good study skills, and have difficulty attending classes on campus.

In other words, both in terms of work load and work requirements, online course sections are equivalent to in-class sections of the same courses. (both in terms of content and rigor). There is no reason to expect them to be any easier or less time-consuming. For many students, the advantage of taking a distance learning course such as this one is that it allows them to fit course work into their busy schedules by working at times other than those when traditional classes are scheduled. For example, students who work during the day can do their work at night or on the weekends. Therefore, it is important to remember that the distance learning class is not a "lite" version of the equivalent classroom sections of the course. You should expect to devote the same amount of time or more to the online course than you would spend if you were enrolled in any other section of accounting. Be prepared to spend a minimum of 12-15 hours per week using and studying the course materials.


Course Grading Policy

See your class syllabus for the grading policy for your class.

If you decide that you need to drop the class you may do so in the MyPortal site. Remember: once you have enrolled in the class it is your responsibility to complete the course or withdraw from it.

Hours of Study
Be prepared to spend a minimum of 15 hours per week using and studying the course materials.
How to get started in your course
  • Apply for admission to De Anza College and register for this class, if you have not already done so. Completing this orientation DOES NOT automatically enroll you in the course.
  • ONLINE ORIENTATION IS REQUIRED. There is no on-campus orientation meeting. Be sure to fill out the Student Information Form at the end of this orientation session. You must enroll through the college and pay your college required fees for the course otherwise the college admissions office will drop you from the course roster.
  • On April 8, login to Catalyst https://catalyst.deanza.edu to browse the course content. As soon as possible go to Connect http://connect.mcgraw-hill.com/class/spring2013auditing
    to setup your account.
  • Read the entire course syllabus and print out a copy to keep it handy. Refer to the syllabus (contractual bindings) for requirements, rules, and policies relate to this course.
  • Obtain the required course textbook from the college bookstore online.


  • Distance Learning
    Building: MLC 250
    Email: distance@deanza.edu
    Phone: 408.864.8969
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    Last Updated: 9/5/13