The course is aimed at giving students a solid introduction to auditing. The evolution of the auditing function, the role of auditing in a modern economy, the audit process of auditing, as well as the most elementary auditing techniques are discussed.
The course is linked to audit practice by means of case-studies and a workshop in collaboration with a large audit firm.
Doelstellingen van dit vak
Solid understanding of the audit process;
Basic knowledge of the academic literature on auditing;
Obtain problem solving skills in auditing settings and develop experience in using and interpreting data in common decision contexts.
- Graduates have academic, evidence-based knowledge and understanding of theories, methods and tools in business/economics.
- Graduates can apply their knowledge and understanding to identify and solve real life business/economic problems. This includes demonstrating analytical skills and a problem-solving attitude.
- Graduates can inform judgments on theoretical and practical business/economic issues.
- Graduates can find, read and understand relevant research.
- Graduates have largely self-directed learning skills and the ability to regulate their own learning process.
- Internal control & accounting systems
- Knowledge and understanding of internal control and accounting systems (level comparable to: course Internal control & accounting systems).
- An advanced level of English
Textbook and academic articles