Auditing (5 cr)
Code: FEK22ÅBB04-3002
General information
Enrollment
02.12.2025 - 06.04.2026
Timing
09.04.2026 - 28.05.2026
Number of ECTS credits allocated
5 cr
Virtual portion
5 cr
Mode of delivery
Distance learning
Campus
Vasa, Wolffskavägen 33
Teaching languages
- Svenska
Seats
0 - 65
Degree programmes
- Degree Programme in Business Administration
Teachers
- Marika Nygårdas
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