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MODULE DESCRIPTOR
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
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
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
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
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
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
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
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
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 CRANE, A., MATTEN, D., GLOZER, S., SPENCE, L. 2019. Business Ethics. 5th ed. Oxford: Oxford University Press.
2 GRAY, I., MANSON, S. and CRAWFORD, L., 2019. The audit process. 7th ed. London: Cengage.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781