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Front Page > Archived Education > Business Economics (T-FE) > 2011 > Year 2 > Introduction to Auditing and Internal Supervision (TFS3403)

Introduction to Auditing and Internal Supervision

Structure Type: Study unit
Code: TFS3403
Type: Compulsory / Professional Studies
Curriculum: T-FE 2011
Level: Bachelor of Business Administration
Year of Study: 2 (2012-2013)
Credits: 5 cr
Responsible Teacher: Berglund, Anna-Lena
Language of Instruction: Swedish

Courses During the Academic Year 2012-2013

Impl.Study TimeTeacher(s)LanguageEnrolment
22013-01-07 – 2013-05-24Anna-Lena Berglund, Johan-Erik FantSwedish2012-12-07 – 2013-01-07

Learning Outcomes

The students understands the fundamentals and tasks relates to external and internal auditing. She is able to perform basic auditing tasks as well as preparing auditor´s report and other report.

Student's Workload

Total work of 135 h of which scheduled studies 60h and autnonomous studies 75h

Prerequisites / Recommended Optional Courses

Introduction to financial accounting
Basic Cost Accounting

Contents

Aim and scope of audits, auditor qualifications, aims and methods of internal control, internal auditing.

Recommended or Required Reading and Other Learning Resources/Tools

Steiner, M-L. & Halonen, K. (2010): Tilintarkastusprosessi käytännössä. WSOY.

Kansainvälisten tilintarkastusstandardien soveltamisohje pienten ja keskisuurten yhteisöjen tilintarkastuksiin (2009). HTM-info Oy.

Tilintarkastusstandardit 2010. KHT-sarja, senaste upplaga (alternativt FARs samlingsvolym del 2, senaste upplaga).

Mode of Delivery / Planned Learning Activities and Teaching Methods

lectures, exercises

Assessment Criteria

1 the student understands some basics about Introduction to Auditing
3 the student understands well the basics about Introduction to Auditing and can apply learned issues in practice
5 the student understands excellent the basics about Introduction to Auditing and can to a great extent apply the learned issues in practice

Assessment Methods

exam, course work


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