Normes d'audit internationales [ MGEST2212 ]
3.0 crédits ECTS
30.0 h
1q
| Teacher(s) |
Vessié Bénédicte ;
|
| Language |
English
|
Place
of the course |
Mons
|
| Prerequisites |
"Audit and control" option
MGEST2210 ' Auditing and professional skills
|
| Main themes |
|
Part 1: Conceptual aspect of auditing standards
' Definition
' Creation
' IFAC
' FEE
' IRE
Part 2: Critical review of IAS
Each of the following standards will be studied and compared with the Belgian conceptual framework:
' ISA 700/701
' ISA200/ISQC1: framework
' ISA 210/230/300/320: the terms of the audit engagement, documents and planning
' ISA 500 and following: audit evidence
' ISA 240/250: fraud
' ISA 315/330: The audit risk model
' ISA 545/550: the concept of fair value
|
|
| Aims |
|
The course is intended to familiarise students with the international standards on auditing.
|
|
| Evaluation methods |
Oral or written examination
|
| Teaching methods |
|
| Bibliography |
ISA standards drawn up by the IFAC.
IRE, training cycle on ISA.
|
Cycle et année
d'étude |
> Master [120] in Management
> Master [120] in Management
> Certificat en revisorat et expertise comptable
|
Faculty or entity
in charge |
> BLSM
|
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