Siirry suoraan sisältöön

Tilintarkastusalan standardit (3 cr)

Code: HTLL3001-3001

General information


Enrollment

01.12.2020 - 30.04.2021

Timing

10.05.2021 - 10.08.2021

Number of ECTS credits allocated

3 op

Mode of delivery

Face-to-face

Unit

Liiketoimintayksikkö

Teaching languages

  • Finnish

Seats

0 - 37

Degree programmes

  • Liiketalous (AMK)

Teachers

  • Marja-Liisa Kananen

Groups

  • HTLTAL
    Talousjohtaminen, liiketalous
  • HTL18S1
    Liiketalous
  • VAz21K1
    Kesän 2021 opinnot
  • ZJA21KH
    Avoin AMK, lita

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.

Further information

Avoin amk 5
EduFutura 5
Campusonline 40

Evaluation scale

0-5

Arviointikriteerit, tyydyttävä (1-2)

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.

Arviointikriteerit, hyvä (3-4)

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.

Qualifications

Auditing