Curricula

Objective

The object of the course
The course provides students specialising in auditing with an opportunity to get acquainted with the applicable standards and to complete some of the studies required for the certified public accountant’s qualification. After completing the course, you will be aware of the significance of standards in auditing and be able to apply them in practice in the routine audit of an SME. Along with the course, you will learn the significance of audit reporting and will be able to report on the audit carried out.

Course competences
Business competence
Ethics competence

The learning objectives of the course
You are able to prepare a report on the audit carried out taking into account the applicable auditing standards.

Content

The course contents include basic concepts of auditing standards and their application in practical situations emphasising the planning of the audit process, identification and evaluation of risks and addressing them and reporting.

Qualifications

Basics of auditing.

Assessment criteria, satisfactory (1)

Adequate 1
You are familiar with standards on auditing and, with support, are able to serve as an auditor’s assistant and, under guidance, draw up a report on your work.

Satisfactory 2
You know the principal requirements for applying auditing standards and are able to assist an auditor in the reporting of regular audit duties.

Assessment criteria, good (3)

Good 3
You have formed a conception of auditing standards and regulations and are able to carry out audits and report their results to an auditor in accordance with the instructions given.

Very Good 4
You are able to define some of the key concepts in the field and are able to independently serve as an auditor’s assistant independently based on the instructions you have received.

Assessment criteria, excellent (5)

Excellent 5
You are able to define the principal auditing concepts and standards. You are able to independently serve as an auditor’s assistant and report on the results of your work by applying the ISA standards.

Materials

ISA Standardien soveltaminen pk-yhteisöjen tilintarkastuksessa, v 2017 tai uudempi painos, ST-Akatemia

Further information

The course is suitable for an accounting specialist specialising in auditing.