Auditing (5 cr)

Objective

You can define enterprise and community forms in which auditing is compulsory.
You can describe the auditing process.
You can prepare auditing documents: auditing plan, auditing notes, and various auditing reports.
You can define how auditing and internal auditing differ from each other.

Content

When is auditing compulsory for different type of enterprise and community forms?
What are the steps in the auditing process?
What are the auditing documents: auditing plan, auditing notes, and various auditing reports?
How do auditing and internal auditing differ from each other?

Evaluation

Students can
a. use professional vocabulary in different situations.
b. justify the information sources in a critical way.
e. choose appropriate models and methods.
g. apply critically the ethical principles of the professional field in different situations.

Evaluation scale

1-5

Qualifications

Accounting (5 ECTS credits) or equivalent knowledge.