Programme And Module Handbook
Course Details in 2018/19 Session

If you find any data displayed on this website that should be amended, please contact the Curriculum Management Team.

Module Title LI Auditing
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 22690
Module Lead Steve Keepax
Level Intermediate Level
Credits 10
Semester Semester 1
Restrictions BSc Accounting and Finance, BSc International Accounting and Finance - compulsory
Contact Hours Guided independent study-78 hours
Lecture-22 hours
Total: 100 hours

This module introduces students to the theory and practice of auditing. The module introduces the conceptual framework of audit and relates it to real life examples. The following topics are examined: the regulation of audit, authority to audit and the role of the professions; ethics and independence; auditor's duty and the expectation gap; international auditing standards; the nature of evidence and it's application to assertions including the assessment of evidence and audit judgements; the techniques of audit, audit process and audit risk, internal control; the auditors' report and the true and fair view.

Learning Outcomes

By the end of the module the student will be able to:

  • demonstrate knowledge and understanding of the underlying conceptual frameworks of an audit and related ethical and regulatory issues;
  • demonstrate a critical awareness of the role of international auditing standards;
  • explain the nature of audit evidence how it is established and evaluated and how auditors reach conclusions and judgements;
  • identify and evaluate the techniques of auditing and the processes of audit;
  • critically analyse the contents of the auditors report.
Assessment 22690-01 : Examination : Exam (Centrally Timetabled) - Written Unseen (100%)
Assessment Methods & Exceptions 2 hour written examination (100%) Reassessment: 2 hour written examination (100%)
Reading List