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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] in Management
> Master 120 of arts in Business engineering
> Master 120 in Management
> Master [120] in Business Engineering
Faculty or entity
in charge
> CLSM


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