Tilintarkastus (5 cr)

Code: HBL30300-9S0B1

General information

Timing: 01.08.2019 - 31.12.2019
Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 5 cr

Mode of delivery: Face-to-face

Unit: School of Business

Teaching languages: Finnish

Degree programmes: Bachelor's Degree Programme in Business Management

Teachers: Pirjo Moisio

Groups: HTL17S1
Liiketalous

Course: HBL30300

No reservations found for realization HBL30300-9S0B1!

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.

Materials

Tomperi, S. 2016. Tilintarkastus. Normeista käytäntöön. Edita. The following acts and decrees: Auditing Act and Decree Accounting Act and Decree Limited Liability Companies Act and Decree Associations Act Housing Companies Act Co-operatives Act Other material

Completion alternatives

Exam 60 % assignments 40 %.

Student workload

135 h lectures 54 h virtual studies 27 h excercises 27

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