Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| The Theory Of Auditing | |||
| Reference | BS3212 | Version | 5 |
| Created | February 2017 | SCQF Level | SCQF 9 |
| Approved | June 2013 | SCQF Points | 15 |
| Amended | August 2017 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To provide students with the ability to appraise the regulatory framework of auditing concepts. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Discuss and apply the legislation governing auditing and International Auditing Standards to the audit process. |
| 2 | Critical appraise the theoretical concepts of auditing. |
| 3 | Critically appraise the audit function. |
| 4 | Produce a clear, well structured report on selected auditing topic. |
| Indicative Module Content |
|---|
| Company legislation relating to auditing, International Auditing Standards, regulation of the auditing profession, internal auditing, auditor independence, duty of care, expectation gap, materiality, risk, fraud, ethics. |
| Module Delivery |
|---|
| Students on the placement Honours degree study the module using open learning material, and students on the non-placement Honours and Unclassified degrees are taught using lectures and tutorials. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 36 | N/A |
| Non-Contact Hours | 114 | N/A |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | N/A |
| 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: | Coursework | Weighting: | 30% | Outcomes Assessed: | 1, 2, 3, 4 |
| Description: | |||||
| Component 2 | |||||
| Type: | Examination | Weighting: | 70% | Outcomes Assessed: | 1, 2, 3 |
| Description: | |||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| The Module is assessed by two components: C1 - Coursework - 30% weighting. C2 - Examination - 70% 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 in addition to SCQF9 entry requirements or equivalent. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | GRAY, I., MANSON, S. and CRAWFORD, L., 2015. The audit process. 6th ed. London: Wiley. |
| 2 | PORTER, B., SIMON, J. and HATHERLY, D., 2014. Principles of external auditing. 4th ed. Wiley. London. |