Auditing (5 cr)
Code: FEK23ÅBB04-3002
General information
Enrollment
02.12.2025 - 12.01.2026
Timing
01.01.2026 - 30.04.2026
Number of ECTS credits allocated
3 - 5
Mode of delivery
Contact teaching
Unit
Faculty of Business
Teaching languages
- Svenska
Degree programmes
- Degree Programme in Business Administration
Teachers
- Marika Nygårdas
Groups
-
FEK23D-ÅTradenom (YH), h23, dagstudier, Åbo
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