Undergraduate Course: Auditing (ACCN10009)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 10 (Year 3 Undergraduate) |
Credits | 20 |
| Home subject area | Accounting |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | 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. |
Information for Visiting Students
| Pre-requisites | A pass in Accountancy 2A (ACCN08009) AND
Accountancy 2B (ACCN08010) equivalents
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| Displayed in Visiting Students Prospectus? | Yes |
Course Delivery Information
| Not being delivered |
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 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.
Knowledge and Understanding
After completing this course, students should understand:
- The nature of the audit function and benefits for the auditee, markets and society;
- The critical importance of auditors being independent and ethical;
- The nature of the auditor¿s responsibility for the detection and reporting of fraud
- The regulatory framework audit is subject to;
- The procedures auditors undertake from appointment to reporting;
- What Corporate Governance is and the Auditor¿s role within best practice of corporate governance.
Intellectual Skills
Upon completing this course students should be able to:
- Explain the meaning of the social purpose of auditing and key concepts of auditing;
- Discuss the duties and responsibilities of auditors with respect to the law, society and the auditor¿s clients;
- Evaluate the underlying concepts and theories used in auditing;
- Evaluate the content and effectiveness of the Audit Report.
Subject Specific Skills
The course will develop the following subject-specific skills:
- Be able to build up audit programmes and procedures appropriate for individual case studies based on audit risk;
- Be able to explain and critically evaluate audit procedures from the viewpoint of the profession and wider society. |
Assessment Information
Examination - 70%
Group Case Study (4,000 words) - 30%
Visiting Student Variant Assessment:
2 x 2,000 word essays - 70%
Group Case Study (4,000 words) - 30%
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Special Arrangements
| None |
Additional Information
| Academic description |
Not entered |
| Syllabus |
Not entered |
| Transferable skills |
Not entered |
| Reading list |
Not entered |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | Aud |
Contacts
| Course organiser | Mr William Henry
Tel:
Email: |
Course secretary | Miss Jen Wood
Tel: (0131 6)50 8335
Email: |
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