Audit Practice (AC0013)

? Credit Points : 20 ? SCQF Level : 10 ? Acronym : MSE-4-AP

Practical implications of auditing concepts. Audit evidence linking audit theory, auditing standards, analytical review, systems audit, transactions audit, year end audit, statistical sampling, materiality and fraud detection.

Entry Requirements

? Pre-requisites : Auditing (AC0018) 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 : 4th year

? Delivery Period : Semester 2 (Blocks 3-4)

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

First Class Information

Date	Start	End	Room	Area	Additional Information
10/01/2008	09:00	10:50	Room G.04, William Robertson Building	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Thursday	09:00	10:50	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.