Auditing (5 cr)
Code: FEK22ÅBB04-3001
General information
Enrollment
15.06.2023 - 10.09.2023
Timing
11.09.2023 - 31.12.2023
Number of ECTS credits allocated
5 op
Mode of delivery
Contact teaching
Unit
Faculty of Business
Campus
Vasa, Wolffskavägen 33
Teaching languages
- Svenska
Degree programmes
- Degree Programme in Business Administration
Teachers
- Anna-Lena Berglund
- Ellinor Granberg
- Emma Friberg
Teacher in charge
Anna-Lena Berglund
Groups
-
ÖH23FEK-FLEXÖppna YH, Flexibelt till tradenom
Objective
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
Content
- 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
Evaluation scale
H-5
Qualifications
- From Accounting to Financial Statements