Auditing (VS1) (U02314)

? Credit Points : 20 ? SCQF Level : 10 ? Acronym : MSE-3-AUD-VS-S1

Nature, scope and objectives of the audit function, audit risk, audit evidence and investigation, audit reporting, auditor independence, legal and social responsibilities of the auditor, current issues in auditing.

Entry Requirements

? This course is only available to part year visiting students.

? This course is a variant of the following course : AC0018

? Pre-requisites : Accountancy 1 (AC0001)and Accountancy 2 (AC0020) or with the consent of the Head of School

Subject Areas

Home subject area

Accounting, (Management School and Economics, Schedule H)

Delivery Information

? Normal year taken : 3rd year

? Delivery Period : Semester 1 (Blocks 1-2)

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

First Class Information

Date	Start	End	Room	Area	Additional Information
23/09/2005	09:00	10:50	Faculty Room North, David Hume Tower	Central

Summary of Intended Learning Outcomes

The aim of the course is to build upon prior study to further develop the student's appreciation of accounting practice. Through the use of class presentation, group work, and independent study, the course attempts to foster a knowledge and understanding of key theories within the discipline and the ability to critically appraise them.