Auditing (AC0018)

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

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

? Pre-requisites : Successful completion of Accountancy 2A and 2B at the first sitting and an average of at least 50% in both.

Variants

? This course has variants for part year visiting students, as follows

Auditing (VS1) (Semester 1 (Blocks 1-2))

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
21/09/2007	09:00	10:50	Room G.11, William Robertson Building	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Friday	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.