Curricula

Objective

The student has a general idea of auditing standards and how they are applied in auditing small or medium sized company.

Content

The basic concepts of Auditing Standards and the application of them in practice emphasizing the planning of auditing process, recognition of risks, evaluation of risks and risk management. Reporting.

Qualifications

Auditing

Assessment criteria, satisfactory (1)

2 (Satisfactory); The student has a basic understanding related to auditing standards.
1 (Sufficient): The student has a limited understanding related to auditing standards an is able when guided assist an auditor in his/her work.

Assessment criteria, good (3)

3 (Good): The student has a developing understanding related to auditing standards.
4 (Very Good): The student has a comprehensive understanding related to auditing standards.

Assessment criteria, excellent (5)

5 (Excellent): The student knows main terminology of ISA standards and is able to apply standards in different auditing situations in practice.