Cilla Salo
Current legislation concerning auditing in Finnish companies
International Auditing Standards
COSO
Auditing and assurance services ¨(Eilifsen)
Intern styrning och kontroll - både lönsamt och säkert (Wikland,)(
Revision (Carrington)
Lectures
Excercises
Key Learning Note / Exam
English
09.01.2023 - 19.03.2023
01.12.2022 - 08.01.2023
Faculty of Business
Johan-Erik Fant
Active and continuous participation during the course is recommended. Excercises will be evaluated.
Degree Programme in Business Administration
H-5
Information about deadlines for the examination is found on the course Moodle-platform
Lectures
Exercises
Individual studies
Basic understanding of auditing and knowledge of what kind of organizations are required to perform it
The student knows the difference between company auditing and performance auditing in associations.
Basic understanding of the laws and frameworks regulating internal control.
Good understanding of the purpose of auditing and knowledge about the Auditing Law
The student knows the difference between company auditing and performance auditing in associations. The student can perform auditing in an association.
Student can perform and evaluate internal control within a company and knows the basic of risk control.
Good ability of auditing in smaller companies, including good understanding of the whole auditing process. Excellent knowledge of Finnish and international auditing standards
The student can independently perform auditing in an association and knows the requirements for performance auditing.
Student can independently perform and evaluate internal control within a company and is able to identify risk and know the principles for risk management. Student can explain internal control in an international context.