Archived Version

The Degree Regulations and Programmes of Study has been formulated as a dynamic online publication in order to provide the most up to date information possible. Master versions of the Degree Regulations and Programmes of Study incorporating all changes to date are archived twice a year on 1 September and within the first three University working days prior to the start of Semester 2 in January. Please note that some of the data recorded about this course has been amended since the last master version was archived. That version should be consulted to determine the changes made.

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Issues in Accounting and Auditing Regulation (VS1) (U02316)

? Credit Points : 20 ? SCQF Level : 10 ? Acronym : MSE-4-IAAR-V-S1

Legal and professional framework of accounting and auditing regulation, economic rationales for accounting and auditing regulation, usefulness of accounting information, economic motives of participants in the accounting standards setting process.

Entry Requirements

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

? This course is a variant of the following course : AC0007

? Pre-requisites : Auditing (AC0018)

Subject Areas

Home subject area

Accounting, (Management School and Economics, Schedule H)

Delivery Information

? Normal year taken : 4th year

? Delivery Period : Not being delivered

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

All of the following classes

Type	Day	Start	End	Area
Lecture	Wednesday	11:10	13:00	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.