Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LM Auditing Theory and Practice
SchoolBirmingham Business School
Department Accounting
Module Code 07 36319
Module Lead Steve Keepax
Level Masters Level
Credits 20
Semester Semester 1
Restrictions None
Contact Hours Lecture-22 hours
Seminar-8 hours
Practical Classes and workshops-10 hours
Guided independent study-160 hours
Total: 200 hours
Description 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. In addition, students will be able to process and audit transactions themselves as part of the seminars that accompany the lectures. A level of critique of the Audit Industry is also encouraged through discussion and analysis of academic journal articles. A range of contemporary and traditional topics are studied including extant standards, the audit process and audit failures.
Learning Outcomes By the end of the module students should be able to:
  • Discuss the underlying conceptual frameworks of audit and related ethical and regulatory issues
  • Critically review the role of international auditing standards
  • Identify and critically appraise the nature of audit evidence, how it is established and evaluated and how auditors reach conclusions and judgements
  • Identify and critically evaluate the techniques of auditing and the processes of audit
  • Critically analyse the contents of the auditor’s report.
Assessment 36319-01 : Assignment : Coursework (50%)
36319-02 : Exam : Exam (Centrally Timetabled) - Mixed (50%)
Assessment Methods & Exceptions Main & Reassessment: 2,000-2500 word audit report (50%) & 2 hour exam (50%).
Students resit the failed component only
Reading List