wir834 - Auditing (Complete module description)

wir834 - Auditing (Complete module description)

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Module label Auditing
Module code wir834
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Applicability of the module
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
  • Master's Programme Business Administration, Economics and Law (Master) > Schwerpunkt "Accounting, Finance, Taxation" (AFT) (MPO2020)
  • Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule AFT - BWL
  • Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule RdW - BWL
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - BWL
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule RdW - BWL
Responsible persons
  • Sextroh, Christoph (module responsibility)
  • Lehrenden, Die im Modul (authorised to take exams)
Prerequisites
Skills to be acquired in this module
- Achieving basic knowledge about audit practises - Achieving broad knowledge about the audit profession and structuring of audit processes, - Achieving competences in evaluating the possibilities and limits of audit techniques, - Application of audit techniques while using case studies and focusing on certain audit areas.
Module contents
In this course, audit basic principles, audit methods and audit techniques will be presented while emphasizing on large corporates. In addition, an overview about audit processes and audit techniques in the context of the control, information and accreditation function as well as legal specifications is given. Working in groups, case studies will strengthen the achieved knowledge. In addition, the focus will be on international financial reporting standards (IFRS) and international auditing standards (IAS) for proving the financial statements as well as testing the internal risk management.
Recommended reading
Literature and comments: (e.g.) Baetge/Kirsch/Thiele: Bilanzrecht-Kommentar, Bonn (akt. Grundwerk sowie akt. Ergänzungslieferungen) Lüdenbach, Norbert/Hoffmann, Wolf-Dieter/Freiberg, Jens (2016), Haufe IFRS-Kommentar, 14. Aufl. Freiburg 2016. Pellens, Bernhard/Fülbier, Rolf Uwe/Gassen, Joachim/Sellhorn, Thorsten (2014), Internationale Lehrbücher: Wysocki v., K. Wirtschaftliches Prüfungswesen, Bd. 1: Aufstellung und Prüfung des Jahresabschlusses nach dem Handelsgesetzbuch, akt. Auflage, München/Wien. Rechnungslegung. IFRS 1 bis 13, IAS 1 bis 41, IFRIC Interpretationen, Standardentwürfe. Mit Beispielen, Aufgaben und Fallstudie, 9. überarbeitete Aufl. Stuttgart 2014. Petersen, Karl/Bansbach, Florian/Dornbach, Eike (2016): IFRS Praxishandbuch. Ein Leitfaden für die Rechnungslegung mit Fallbeispielen, 11. aktualisierte Aufl. München 2016.
Links

http://www.fk2.uni-oldenburg.de/InstBWL/Rewe/
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Type of module je nach Studiengang Pflicht oder Wahlpflicht
Module level MM (Mastermodul / Master module)
Type of course Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Seminar 2 28
Total module attendance time 56 h
Examination Prüfungszeiten Type of examination
Final exam of module
varies according to the type of examinations
1 assignment or 1 presentation or 1 written exam or 1 oral exam or 1 portfolio or 1 project report