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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Auditing in Modern Society (CMSE11517)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryAuditing is demanded by, and provides assurance to, a variety of internal and external stakeholders, while becoming more important, due to an increased demand for accountability. The course provides a critical evaluation of auditing and its role in society; its aim is to enable students to understand auditing in a wider context.
Course description The course is based on academic research and is designed to help students to make informed contributions to the academic literature and current debates on the role of auditing, its significance in society and the scope for reform. The principal aim of this course is to enable students to understand the audit function and auditing in a wider context, and to develop their own opinion/understanding on what the future development of the audit function and the auditing profession in general will be.

Outline Content

Financial Audit
Internal control and risk management
Sustainability auditing
Audit and society
Auditing in the public sector
Social significance of auditing

Student Learning Experience

This course will be divided into Learning Units. Each Unit will be accompanied by one or more teaching sessions and will address a specific subject area. These sessions will be interactive sessions delivered at the same time each week over the semester and students will be expected to participate in class discussion activities. Students will demonstrate their achievement of the intended learning outcomes through class discussion and the two types of assessment.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Information for Visiting Students
High Demand Course? Yes
Course Delivery Information
Academic year 2023/24, Not available to visiting students (SS1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 174 )
Assessment (Further Info) Written Exam 70 %, Coursework 30 %, Practical Exam 0 %
Additional Information (Assessment) 70% Written Exam (Individual) - Assesses all course Learning Outcomes

30% coursework (Individual) - Assesses course Learning Outcome 2
Feedback Formative: Feedback will be provided throughout the course.

Summative: Feedback will be provided on the assessments within agreed deadlines.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)Auditing in Modern Society (CMSE11517)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Explain and discuss the need for financial statement auditing and other forms of assurance.
  2. Demonstrate an understanding of major strands of research on issues relating to internal control and risk management, audit quality, auditor independence and judgement, audit technology and assurance of non-financial information.
  3. Develop an understanding of recent regulatory developments, and related research evidence concerning the auditors' role in society.
Learning Resources
There is no set recommended textbook in connection with this course.

The course will make use of relevant academic journal articles (i.e. Accounting, Auditing and Accountability Journal- ISSN: 0951-3574, International Journal of Auditing- ISSN: 1099-1123, Managerial Auditing Journal- ISSN: 0268-6902) and pronouncements from regulatory bodies (i.e. International Audit and Assurance Standards Board (IAASB)).
Additional Information
Graduate Attributes and Skills Communication, ICT, and Numeracy Skills

After completing this course, students should be able to:

Convey meaning and message through a wide range of communication tools, including digital technology and social media; to understand how to use these tools to communicate in ways that sustain positive and responsible relationships.

Critically evaluate and present digital and other sources, research methods, data and information; discern their limitations, accuracy, validity, reliability and suitability; and apply responsibly in a wide variety of organisational contexts.

Practice: Applied Knowledge, Skills and Understanding

After completing this course, students should be able to:

Apply creative, innovative, entrepreneurial, sustainable and responsible business solutions to address social, economic and environmental global challenges.

Knowledge and Understanding

After completing this course, students should be able to:

Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.

Identify, define and analyse theoretical and applied business and management problems, and develop approaches, informed by an understanding of appropriate quantitative and/or qualitative techniques, to explore and solve them responsibly.
KeywordsNot entered
Course organiserDr Eleni Chatzivgeri
Tel: (0131 6)50 8074
Course secretaryMr Ewan Henderson
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