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BUU44670 Audit and Assurance

5 ECT credits - (Semester One Module)

Lecturer

Michael Donnelly

Module Outline

Analysis of modern auditing theory and practice, focusing on the application of key auditing procedures and enabling students to appreciate the function, role and reporting requirements of an auditor in providing assurance to users of financial statements.

Learning and Teaching Approach

Lectures that explain theoretical facts along with the use of International Standards of Auditing. Case studies will be used extensively to illustrate the application of theory.

Learning Outcomes

Students should have an appreciation of the auditing function and be able to illustrate specific knowledge of key international auditing standards, as used in auditing practice worldwide.

Textbook and Readings

Required core course textbook:  All required material will be uploaded to Blackboard.

General Supplemental Readings: Additional technical auditing articles will also be uploaded to Blackboard.

Module Prerequisite

BUU22530 Introduction to Accounting (SF Year) & BU33530
Financial Accounting (JS Year)

Assessment

Examination:   (70%) will be 3 hours in duration;
Assignment:    (30%) will be posted on Blackboard and done at home by students.