Module Database Search
MODULE DESCRIPTOR | |||
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Module Title | |||
Assurance and Ethics | |||
Reference | BS4012 | Version | 3 |
Created | January 2024 | SCQF Level | SCQF 10 |
Approved | July 2019 | SCQF Points | 15 |
Amended | March 2024 | ECTS Points | 7.5 |
Aims of Module | |||
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To further develop students' understanding of audit theory and practice. To develop an awareness of the issues in relation to corporate ethics and the moral responsibilities of accountants. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Demonstrate understanding of key audit processes and appraise current issues within the field of assurance and auditing. |
2 | Critically examine the sustainability assurance landscape and demonstrate knowledge of the evolving role of the auditor in providing assurance on sustainability reports |
3 | Critically examine the moral responsibility of accountants in society. |
4 | Critically apply moral decision making theory in a business context |
Indicative Module Content |
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Assertions and audit evidence, sampling, computer assisted auditing tools, audit testing, audit reports, audit completion, assurance of sustainability reports. Critical examination of the moral responsibility of accountants in society. Ethical standards in the profession, including principles and codes of ethics. Application of moral theories to business contexts and decision making. |
Module Delivery |
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Topics are introduced in the lectures and developed in the tutorials for which students are expected to undertake directed independent learning. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | 33 | N/A |
Non-Contact Hours | 117 | 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: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3, 4 |
Description: | Closed book examination |
MODULE PERFORMANCE DESCRIPTOR | |
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Explanatory Text | |
Component 1 comprises 100% of the module grade. To pass the module, a D grade is required. | |
Module Grade | Minimum Requirements to achieve Module Grade: |
A | A |
B | B |
C | C |
D | D |
E | E |
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 | CRANE, A., MATTEN, D., GLOZER, S., SPENCE, L. 2019. Business Ethics. 5th ed. Oxford: Oxford University Press. |
2 | GRAY, I., MANSON, S., CRAWFORD, L., BRADLEY, L. and CURRIE, L. 2024. The audit process. 8th ed. London: Cengage. |