|- Understanding the fundamentals of the auditing profession.|
- Understanding the process of auditing.
- Gaining some experience in the execution of the audit.
- The assurance services framework.|
- Overview of the accounting profession.
- History and future of auditing.
- Audit theories.
- Auditing schandals and audit quality.
- Professional ethics and audit regulation.
- Audit responsibilities and objectives.
- Audit evidence.
- Audit planning and analytical procedures.
- Materiality and risk.
- Audits of internal control and control risk.
- The impact of information technology on the audit process.
- Overall audit plan and audit program.
- Audit sampling.
- Completing the audit.
- Audit reports.
Type of instructions
Type of exams
- 14 lectures of 2 hours;
- 5 tutorials of 2 hours to support the group assignments and prepare for the examination.
- 2 group assigments each accounting for 20% of the final grade.
- a written exam that accounts for 60% of the final grade. The written exam should at least have a grade of 5.
- Eilifsen, Messier, Glover & Prawitt, Auditing & Assurance Services, McGraw-Hill, most recent edition, ISBN 9780077143015.