Auditing (5 cr)

Evaluation scale

0-5

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.

Location and time

Optus 2 x viikossa ICT-luokassa

Materials

Tomperi, S. Tilintarkastus: Normeista käytäntöön, Edita Publishing Oy, 43. uudistettu painos, 2018
ISBN: 9789513773601

Teaching methods

Lectures

Employer connections

-

Exam schedules

The first exam will be organized in the classroom. The first resit in Exam is until the end of January and the second unti the end of February.

International connections

-

Student workload

Virtual studies 39 h
Lectures 48 h
Exercises 48 h

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.

Qualifications

Basics of financial statements payroll accounting and income taxation of companies

Further information

Avoin amk 3