Course Details in 2024/25 Session

Module Title	LI Audit (Singapore)
School	Birmingham Business School
Department	Accounting
Module Code	07 33927
Module Lead	Steve Keepax
Level	Intermediate Level
Credits	20
Semester	Semester 2
Pre-requisites
Co-requisites
Restrictions	None
Contact Hours	Lecture-40 hours Seminar-20 hours Guided independent study-140 hours Total: 200 hours
Exclusions
Description	This module introduces students to the theory and practice of auditing. The module introduces the conceptual framework of audit and relates it to relevant standards, real life examples, and contemporary developments in the industry.
Learning Outcomes	By the end of the module students should be able to: Demonstrate a critical awareness of the role and responsibilities of an auditor; Demonstrate knowledge of the underlying conceptual frameworks of an audit and related ethical and regulatory issues; Identify and evaluate the techniques of auditing and the processes of audit; Explain the nature of audit evidence, demonstrate how it is established and evaluate how auditors reach conclusions and judgements; Contrast the theoretical basis of an audit with the practicalities of delivering an external audit in a contemporary, commercial environment; Critically analyse the external audit process and evaluate the effectiveness of an auditors report.
Assessment	33927-04 : Exam : Exam (Centrally Timetabled) - Written Unseen (50%) 33927-05 : Class Test : Class Test (50%)
Assessment Methods & Exceptions	Assessment: 2 hour written examination (50%); 2 hour class test based on early lecture material (50%). Reassessment: 3 hour examination (100%).
Other
Reading List