Audit and Assurance

Module code: EC3084

Module co-ordinator: Linda Ralphs

Module Aims

The Audit and Assurance module aims with ensure students understand the assurance process and fundamental principles of ethics. It aims to enable them to develop knowledge and apply understanding of internal controls and risk management. The Audit and Assurance module also covers the regulatory framework and corporate governance requirements governing the board of directors and auditors.

Topics Covered

  • Define the concept of assurance and describe the assurance process
  • Define, identify and classify different types of internal controls
  • Critically evaluate the strengths and weaknesses of different methods for obtaining audit evidence
  • Explain the increasing need for and importance of professional ethics and how that differs from the legal aspects of auditing

Learning

  • 20 one-hour lectures
  • 5 one-hour tutorials

Assessment

The module is worth 15 credits towards your third year assessment. This module will be assessed by the following:

1.         A one-hour multiple-choice test (20%)

2.         A two-hour exam (80%)

Back to top
MENU