Auditing (in English) [ LLSMS2090 ]
5.0 crédits ECTS
30.0 h
1q
| Teacher(s) |
Sarens Gerrit ;
|
| Language |
English
|
Place
of the course |
Louvain-la-Neuve
|
| Main themes |
- Introduction to auditing
- Audit objectives and concepts
- Auditors' independance
- Legal and professional duties of auditors
- Audit process
- Audit procedures
- Audit planning
- Audit risk assessment
- Internal controls
- Audit samplings
- Subsantive testing
- Audit reporting
- Internal auditing
|
| Aims |
- Possessing theoretical and methodological knowledge on auditing practices;
- Being able to reflect critically on auditing practices;
- Being able to aplly auditing methods within specific cases.
|
| Content |
Content
The implementation of an internal control system
The main characteristics of internal and external auditing
Relationship between internal auditing: external auditing and risk management
International Auditing Standards
Methods
In-class activities
x0 Lectures
x0 Problem based learning
At home activities
x0 Readings to prepare the lecture
x0 Exercices to prepare the lecture
x0 Paper work
x0 Students presentation
|
| Other information |
Prerequisites (ideally in terms of competiencies)Courses in financial accounting, cost accounting, financial statement analysis and management control
Evaluation : Papers, Class presentations, Class participation and finall examination, in French or English
Support : Slides provided through icampus
References : Provided during the class
Corporate features
x0 conference
x0 case study
x0 corporate guest
Skills
x0 presentation skills
x0 writing skills
x0 team work
x0 individual autonomy
x0 problem solving
x0 decision making
x0 time management
x0 critical thinking
|
Cycle et année
d'étude |
> Master 120 of arts in Business engineering
> Master [120] in Management
|
Faculty or entity
in charge |
> CLSM
|
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