Auditing (5 cr)
Code: LT00DT87-3001
General information
Enrollment
22.08.2022 - 28.08.2022
Timing
12.09.2022 - 11.12.2022
Number of ECTS credits allocated
5 op
Virtual portion
3 op
Mode of delivery
40 % Contact teaching, 60 % Distance learning
Unit
Department of Business
Campus
Kouvola Campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Management
Teachers
- Heli Viinamäki
Teacher in charge
Heli Viinamäki
Groups
-
LTKV20KM2Business, part-time studies
-
LTKV20SP2Business, full-time studies
-
VV2022-2023Optional studies 2022-2023
-
LTKV19SP2Business, full-time studies
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 scale
1-5
Qualifications
Accounting (5 ECTS credits) or equivalent knowledge.