Introduction to Auditing and Internal Supervision
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3403 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-FE 2012 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2013-2014) |
| Credits: | 5 cr |
| Responsible Teacher: | Berglund, Anna-Lena |
| Language of Instruction: | Swedish |
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