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
|
| Prerequisites |
Courses in financial accounting, cost accounting, financial statement analysis and management control
|
| 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 |
Having regard to the LO of the programme X, this activity contributes to the development and acquisition of the following LO:- 1. Corporate citizenship
1.1. 'Demonstrate independent reasoning, look critically '
1.2.Decide and act by incorporating ethical and humanistic values ,'
1.3. Decide and act responsibly '
2. Knowledge and reasoning
2.1. Master the core knowledge of each area of management.
2.2. Master highly specific knowledge '
2.3. Articulate the acquired knowledge from different areas
2.4. Activate and apply the acquired knowledge '
3. A scientific and systematif approach
3.1. Conduct a clear, structured, analytical reasoning '
3.2. Collect, select and analyze relevant information '
3.3.Consider problems using a systemic and holistic approach '
4. Innovation and entrepreneurship
4.1. Identify new opportunities, propose creative and useful ideas '
4.4.Reflect on and improve .... professional practices.
5. Work effectively in an international and multicultural environment
5.1.Understand the inner workings of an organization '
5.2.Position ... the functioning of an organization, in its ...socio-economic dimensions'
5.3.Understand and establish their own role and scope for action '
6. Teamwork and leadership
6.1. Work in a team...
6.2. Exercise enlightened leadership skills'
7. Project management
7.1.Analyse a project within its environment and define the expected outcomes'
7.2. Organize, manage and control the process, '
7.3.Make decisions and take responsibility for them in an uncertain world '
8. Communication and interpersonal skills
8.1. Express a clear and structured message'
9. Personal and professional development
9.1. Independent self-starter '
9.3. Self-motivation'
9.4. Quick study, lifelong learner '
At the end of this course, the student will be able to:- - Possessing theoretical and methodological knowledge on auditing practices (senior auditor level)- Being able to reflect critically on auditing practices (audit manager level)- Being able to apply auditing methods within specific cases (junior auditor level)
The contribution of this Teaching Unit to the development and
command of the skills and learning outcomes of the programme(s) can be
accessed at the end of this sheet, in the section entitled
“Programmes/courses offering this Teaching Unit”.
|
| Evaluation methods |
Papers, Class presentations, Class participation and finall examination, in French or English
|
| Teaching 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
|
| 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
|
| Bibliography |
: No TEXTBOOK. SLIDES compulsory . BOOK : not compulsorySupports available on line are on ICAMPUS.
|
| Other information |
Corporate features
x0 conference
x0 case study
x0 corporate guest
|
Faculty or entity
in charge |
> CLSM
|
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