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MODULE DESCRIPTOR | |||
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Module Title | |||
Auditing | |||
Reference | BS3374 | Version | 2 |
Created | February 2017 | SCQF Level | SCQF 9 |
Approved | May 2014 | SCQF Points | 15 |
Amended | August 2017 | ECTS Points | 7.5 |
Aims of Module | |||
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To provide students with the ability to appraise the regulatory framework of auditing concepts and to apply knowledge gained to the audit process. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Explain the regulatory framework of auditing. |
2 | Discuss the ethical issues surrounding the audit process. |
3 | Explain the purpose of audit reports and critically analyse the different types of audit opinion. |
4 | Critically appraise the differing responsibilities of management and the auditor in relation to the detection of fraud. |
Indicative Module Content |
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Company legislation relating to auditing, International Auditing Standards, regulation of the auditing profession, internal auditing, auditor independence, expectation gap, materiality, risk, fraud, ethics, audit evidence and objectives, internal controls, computer auditing, audit reports. |
Module Delivery |
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The mode of delivery is Distance Learning using a variety of online resources. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | 4 | 4 |
Non-Contact Hours | 146 | 146 |
Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
TOTAL | 150 | 150 |
Actual Placement hours for professional, statutory or regulatory body |   |   |
ASSESSMENT PLAN | |||||
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If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
Component 1 | |||||
Type: | Examination | Weighting: | 20% | Outcomes Assessed: | 1, 2, 3, 4 |
Description: | Two online class tests during the course of the semester | ||||
Component 2 | |||||
Type: | Coursework | Weighting: | 80% | Outcomes Assessed: | 1, 2, 3, 4 |
Description: |
MODULE PERFORMANCE DESCRIPTOR | |
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Explanatory Text | |
The Module is assessed by two components: C1 - Coursework - 20% weighting. C2 - Coursework - 80% weighting. Module Pass Mark = Grade D (40%) | |
Module Grade | Minimum Requirements to achieve Module Grade: |
A | At least 70% on weighted aggregate and at least 35% in each component |
B | At least 60% on weighted aggregate and at least 35% in each component |
C | At least 50% on weighted aggregate and at least 35% in each component |
D | At least 40% on weighted aggregate and at least 35% in each component |
E | At least 35% on weighted aggregate |
F | Less than 35% on weighted aggregate |
NS | Non-submission of work by published deadline or non-attendance for examination |
Module Requirements | |
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Prerequisites for Module | To have passed the relevant first year modules or equivalent. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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1 | GRAY, I., 2015. The audit process, principles, practice and cases. Andover: Cengage Learning. |
2 | HAYES, R. et al., 2014. Principles of auditing: an introduction to the international standards on auditing. 3rd ed. Harlow: Financial Times Prentice Hall. |