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Fundamentals of Auditing
| Faculteit | Economie en Bedrijfskunde |
| Jaar | 2021/22 |
| Vakcode | EBS023A05 |
| Vaknaam | Fundamentals of Auditing |
| Niveau(s) | bachelor |
| Voertaal | Engels |
| Periode | semester II b |
| ECTS | 5 |
| Uitgebreide vaknaam | Fundamentals of Auditing | ||||||||
| Leerdoelen | Upon completion of the course the student is able to: 1. Describe some of the (historical) reasons that explain how the auditing profession arose. 2. Explain the types of activities and services an auditor typically performs in the context of the specific international legal and regulatory framework that is applicable. 3. Identify and apply the elements of an assurance engagement in a case. 4. Explain the fraud triangle and apply this in a case. 5. Apply the applicable international laws and regulations pertaining to auditing and auditors in a simple case. 6. Identify and explain certain elements with regard to the audit of the financial statements and apply this in a case (this specifically). 7. Write a paper about the accountant’s role in society. |
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| Omschrijving | An auditor is responsible for the audit of the annual statements of organizations, whether these are financial in nature or pertain to non-financial information (for instance sustainability reporting). Stakeholders in organizations (for instance shareholders, regulators, civil organizations) use this verified information in their decision making processes. The auditor therefore plays an important societal role as a trusted professional, which makes it relevant to have a deeper look as to what exactly is his role in society and what types of procedures he needs to perform to be able to add assurance to the information that is audited. This course will explain the basic concepts that are the fundamentals of the auditing profession. The core activities and services performed by auditors are discussed in the context of the legal and regulatory frameworks that apply. We will also look at how society perceives auditors and their performance. This course is the first one in a longer string of more in-depth courses in the Master Programme pertaining to auditing. |
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| Uren per week | 2 | ||||||||
| Onderwijsvorm | -hoorcollege | ||||||||
| Toetsvorm | -individueel mondeling tentamen, -individuele opdracht | ||||||||
| Vaksoort | bachelor | ||||||||
| Coördinator | drs. T. Sikkema | ||||||||
| Docent(en) | drs. T. Sikkema | ||||||||
| Verplichte literatuur |
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| Entreevoorwaarden | |||||||||
| Opmerkingen | For more information contact the secretariat: accountancy@rug.nl, +31 (0)50 3633768 | ||||||||
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