Auditing (5cr)
Course unit code: C-10066-FEK22ÅBB04
General information
- Credits
- 5 cr
- Teaching language
- svenska
- Institution
- Novia University of Applied Sciences
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
Qualifications
- From Accounting to Financial Statements