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Semester 1

Auditing (ACCN10009)

Subject

Accounting

College

CAHSS

Credits

20

Normal Year Taken

3

Delivery Session Year

2023/2024

Pre-requisites

Visiting students must have at least 4 Accountancy courses at grade B or above. This course cannot be taken alongside 'Accountancy 2A'; 'Accountancy 2B'; 'Accountancy 1A' or 'Accountancy 1B'. We will only consider University/College level courses.

Course Summary

The main objective of the course is to enable students to form an understanding of the principles underlying the theory of auditing, of the regulatory framework of auditing and of practical audit approaches and techniques. The latter will be taught with reference to case studies. Students will also be introduced to the critique of the auditing profession and the profession's response. The course further aims to expose students to current academic research in the field of auditing and to enhance their generic and transferable skills.

Course Description

Outline Content Why are Auditors Needed? Auditing Concepts Auditor Independence and Ethics The Risk Based Approach to Audit Auditing Controls Substantive testing Completion Procedures and Final Review Fraud and Going Concern Audit Reporting and the Expectations Gap Issues in Auditing Student Learning Experience The course will be taught via a mixture of lectures, discussions and activities each week. Individual and group participation is expected in activities and class discussions. Students are expected to undertake additional self-study using the textbooks by reading at least the recommended sections and other suggested references. This will allow students to reinforce and expand on material introduced in the lectures.

Assessment Information

Written Exam 70%, Coursework 30%, Practical Exam 0%

view the timetable and further details for this course