Module Database Search
MODULE DESCRIPTOR | |||
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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 | |||
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To provide students with the ability to appraise the regulatory framework of auditing concepts. |
Learning Outcomes for Module | |
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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 |
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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 |
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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 |
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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 | |||||
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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 | |
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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 | |
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Prerequisites for Module | None in addition to SCQF9 entry requirements or equivalent. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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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. |