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
-
HTLTALTalousjohtaminen, liiketalous
-
HTL18S1Liiketalous
-
VAz21K1Kesän 2021 opinnot
-
ZJA21KHAvoin 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