Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Auditing | |||
| Reference | BS3374 | Version | 4 |
| Created | August 2021 | SCQF Level | SCQF 9 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | August 2021 | 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 calculation of the overall grade for this module is based on 20% weighting of C1- examination and 80% weighting of C2 - coursework components. An overall minimum grade D is required to pass the module. | ||||||||
| Examination: | ||||||||
| Coursework: | A | B | C | D | E | F | NS | |
| A | A | A | A | B | B | E | ||
| B | B | B | B | B | C | E | ||
| C | B | C | C | C | D | E | ||
| D | C | C | D | D | D | E | ||
| E | D | D | D | E | E | E | ||
| F | E | E | E | F | F | F | ||
| 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. |