Stud.IP Uni Oldenburg
University of Oldenburg
21.10.2019 23:18:03
wir834 - Auditing
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Module label Auditing
Module code wir834
Credit points 6.0 KP
Workload 180 h
Faculty/Institute Department of Business Administration, Economics and Law (Economics)
Used in course of study
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) >
  • Master's Programme Business Administration, Economics and Law (Master) >
Contact person
Module responsibility
Authorized examiners
Module counceling
Entry requirements
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.
Reader's advisory
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
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Modullevel ---
Modulart je nach Studiengang Pflicht oder Wahlpflicht
Lern-/Lehrform / Type of program
Vorkenntnisse / Previous knowledge
Course type Comment SWS Frequency Workload attendance
Lecture 2.00 28 h
Seminar 2.00 28 h
Total time of attendance for the module 56 h
Examination Time of examination 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

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