Module Database Search
MODULE DESCRIPTOR | |||
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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 | |||
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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 | |
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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 |
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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 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 |
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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 | |||||
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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 |
Description: | Online test. | ||||
Component 2 | |||||
Type: | Coursework | Weighting: | 80% | Outcomes Assessed: | 2, 3, 4 |
Description: | Individual coursework |
MODULE PERFORMANCE DESCRIPTOR | ||||||||
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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 | |
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Prerequisites for Module | None. |
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. |