SHE level H SCQF credit points 20.0 ECTS credit points 10.0 Module code MHN425674 Module Leader Karen McFarlane School Glasgow School for Business and Society Subject Finance and Accounting Trimester B (January start)
Summary of content The module aims to explore a number of the theoretical and practical issues introduced in the Audit module in a deeper and more critical way. Extensive use is made of journal articles.
Module details Syllabus arrow_forward Conceptual, legal and practical issues . Auditing concepts: Audit expectations gap . Auditor independence: Philosophical and practical dimensions . Audit regulation: The internal/external regulatory debate . The negligence/liability debate . Fraud and illegal acts: Critical assessment of the current situation . Audit reporting: The present report and alternatives . The audit profession . Other relevant current issues in audit
Learning outcomes arrow_forward On successful completion of this module, the student should be able to: 1. Demonstrate a critical in-depth understanding of the principal theories, concepts and principles of auditing and their application to the contemporary audit process. This will be reflected in the coursework and in seminar discussions. 2. Demonstrate a consolidated understanding of contemporary problems and issues in auditing, including ethical issues. This will be reflected in the coursework and in seminar discussions. 3. Demonstrate the ability to apply techniques and skills to a range of practical auditing situations. This will be reflected in the coursework and in seminar discussions. 4. Demonstrate the ability to make formal presentations and facilitate discussion of specialised auditing issues to a peer audience. This will be reflected in seminar discussions.
Transferrable skills arrow_forward By the end of this module students will have gained competence in the following key areas: Work in small groups Make solo/group oral presentations to seminar groups Plan and manage workload independently.
Module structure Activity Total hours Lectures 12.00 Seminars 24.00 Independent Learning 134.00 Assessment 30.00
Assessment methods Component Duration Weighting Threshold Description Course Work001 50 35 Facilitation/Participation in seminars Course Work002 50 35 Audit simulation excercise