AuditingLaajuus (5 cr)

Objective

The student knows the legislation and recommendations of auditing and can describe essential parts of the process. He/she knows the standards of non-company affiliation and legal incompetence. The student knows essential auditing methods and can apply these in various situations. He/she can take a stand on the auditor’s report.

Content

The course covers auditing legislation and standards, the planning, organizing and reporting of auditing, auditor’s legal responsibility and quality assurance as well as various auditing characteristics among different types of companies.

Qualifications

Basics of financial statements payroll accounting and income taxation of companies

Assessment criteria, satisfactory (1)

5 (Excellent): The student masters auditing legislation and recommendations and is able to describe the central elements of the auditing process. He/she understands the standards of non-company affiliation and legal incompetence. The student understands the core auditing methods and is able to apply these in various situations. He/she can take a stand on auditor’s report.