Issues in Accounting and Auditing Regulation (AC0007)

? Credit Points : 20 ? SCQF Level : 10 ? Acronym : MSE-4-IAAR

Legal and professional framework of accounting and auditing regulation, economic rationales for accounting and auditing regulation, usefulness of accounting information, economic motives of participants in the accounting standards setting process.

Entry Requirements

? Pre-requisites : Advanced Financial Accounting (AC0017) and Auditing (AC0018) There is a quota for the course. Please obtain permission from the course organiser to attend the course.

? Special Arrangements for Entry : There is a quota for the course. Please obtain permission from the course organiser to attend the course.

Variants

? This course has variants for part year visiting students, as follows

Issues in Accounting and Auditing Regulation (VS1) (Semester 1 (Blocks 1-2))

Subject Areas

Home subject area

Accounting, (Management School and Economics, Schedule H)

Delivery Information

? Normal year taken : 4th year

? Delivery Period : Semester 1 (Blocks 1-2)

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

First Class Information

Date	Start	End	Room	Area	Additional Information
20/09/2006	11:10	13:00	Room 7.01, David Hume Tower	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Wednesday	11:10	13:00	Central

Summary of Intended Learning Outcomes

The aim of the course is to build upon prior study to further develop the student's appreciation of accounting practice. Through the use of class presentation, group work, and independent study, the course attempts to foster a knowledge and understanding of key theories within the discipline and the ability to critically appraise them.

Assessment Information

Degree Examination - 70%

Report - 30%

Given the size of the computer room, the class is restricted to a quota of 22 students. Students who would like to enrol for the course must obtain permission from the Course Organiser.