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MODULE DESCRIPTOR
Module Title
Auditing
Reference BS3374 Version 3
Created March 2019 SCQF Level SCQF 9
Approved July 2019 SCQF Points 15
Amended July 2019 ECTS Points 7.5

Aims of Module
To enable students to develop an understanding of the audit process and the ability to appraise the regulatory framework governing auditing concepts.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Demonstrate understanding of the audit process, audit planning, audit completion and the regulatory framework of auditing.
2 Discuss the ethical issues relevant to the audit process.
3 Critically appraise the issues relevant to the completion of an audit.
4 Undertake independent research on a specified topic relevant to the field of auditing.

Indicative Module Content
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
The mode of delivery is Distance Learning with a focus on the use of interactive online activities. Students have access to a range of online materials and tools to facilitate their learning, including topic guides, online chats, exercises, and discussion fora.

Indicative Student Workload Full Time Part Time
Contact Hours 20 20
Non-Contact Hours 130 130
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
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
Description: Online test.
Component 2
Type: Coursework Weighting: 80% Outcomes Assessed: 2, 3, 4
Description: Individual coursework

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The Module is assessed by two components: C1 - Exam - 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
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
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.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781