•   Auditing FEK23ÅBB04-3001 07.01.2025-27.04.2025  5 credits  (FEK22D-Å) +-
    Competence objectives of the study unit
    The student:
    - is familiar with and understands basic principles and theories in auditing
    - is familiar with the meaning of generally accepted auditing standards, independent audit and audit risk
    - understands the importance of internal control in the planning and execution of an auditing assignment
    - is familiar with the different phases of an auditing process
    - can perform reviews and audits as well as report the results
    Prerequisites
    - From Accounting to Financial Statements
    Content of the study unit
    - national legislation regarding operational reviews and audits
    - instructions issued by the accounting associations
    - IAS (International Auditing Standards)
    - planning and conducting an audit assignment in practice
    - auditor's report
    Name of lecturer(s)

    Maria Westerlund

    Learning material

    - Revisionslagen
    - ISA (International Standards of Auditing)
    - ST-akatemias böcker
    - Gällande lagstiftning; använd endast finska källor
    - Gällande revision i praktiken; även internationella källor kan användas
    - Soile Tomperi: Tilintarkastust – normeista käytäntöön
    - Övrig kompletterande litteratur (not translated)

    Learning methods

    Temalagda resurstillfällen med efterföljande inlämningsuppgifter
    Verksamhetsgranskningsuppdrag som dokumenteras skriftligt. (not translated)

    Objects, timing and methods of assessment

    Inlämningsuppgifter i samband med resurstillfällen
    - Vitsord 0-5
    - 40% tyngd
    Verksamhetsgranskningsuppdrag
    - Vitsord 0-5
    - Granskning, dokumentation, rapportering
    - 40% tyngd
    Reflektionspapper
    - Vitsord 0-5
    - 20% tyngd (not translated)

    Teaching language

    Swedish

    Timing

    07.01.2025 - 27.04.2025

    Enrollment date range

    02.12.2024 - 12.01.2025

    Group(s)
    • FEK22D-Å
    Responsible unit

    Faculty of Business

    Teachers and responsibilities

    Marika Nygårdas

    Degree Programme(s)

    Degree Programme in Business Administration

    Campus

    Åbo, Henriksgatan 7

    RDI share

    0.00 credits

    Share of online studies

    0.00 credits

    Assessment scale

    H-5

    Practical training and working life co-operation

    Verksamhetsgranskningsuppdrag (not translated)

    Exam dates and retake possibilities

    Inlämningsuppgift efter varje resurstillfälle som ska lämnas in innan följande resurstillfälle. Inlämningsboxar finns i moodle. (not translated)

    Student's schedule and workload

    Teoristudier + närtillfällen 2 sp
    Övrningsuppgifter 2 sp
    Verksamhetsgranskningsuppdrag 1 sp (not translated)