ISA Standards (3 cr)

Evaluation scale

0-5

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.

Location and time

Opintojakso toteuteaan kesän aikana Optima-työtilaa hyödyntäen.

Materials

Kansainväliset tilintarkastusalan standardit 2017, ST-Akatemian online-palvelu. ISA Standardien soveltaminen pk-yhteisöjen tilintarkastuksessa, uusin painos ST-Akatemia

Teaching methods

Opiskelija opiskelee asiat itsenäisesti annetun aineiston avulla.

Employer connections

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Exam schedules

Opiskelija voi vastata tenttiin oman aikataulunsa mukaan. Jos tentti ei mene läpi tentin voi uusia oman aikataulunsa mukaan opintojakson suoritusaikana.

Completion alternatives

Assignments 70 % Exam 30 % %

Student workload

Tasks and exam 81 hours

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.

Qualifications

Auditing

Further information

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