Audit and Assurance
| Code | School | Level | Credits | Semesters |
| BUSI2034 | Business | 2 | 20 | Autumn UK |
- Code
- BUSI2034
- School
- Business
- Level
- 2
- Credits
- 20
- Semesters
- Autumn UK
Summary
An in depth consideration of critical aspects of an assurance engagement, including acceptance, planning, managing, concluding and reporting.
Target Students
BSc Hons Accountancystudents.
Classes
- Two 1-hour seminars each week for 18 weeks
Delivered fully online in semester 1, 2 x 1 hour live sessions in the week before the exam (Normally delivered as block teaching in first 2 weeks of September). Please note all non-lectures will be timetabled in the Business School Taught as a block around the second placement in Autumn semester year 2 of the programme
Assessment
- 100% Exam 1 (2-hour-30-minute): 1 x invigilated exam (ICAEW accredited) Reassessment 100% exam
Assessed by end of autumn semester
Educational Aims
The aim of this Audit and Assurance module is to ensure that students build upon the year 1 Assurance module, develop a wider knowledge of International Standards on Auditing and a deeper understanding of critical aspects of acceptance, planning, managing, concluding and reporting on assurance engagements, including statutory audit engagements.Learning Outcomes
Knowledge and understanding
This module develops a knowledge and understanding of:
• The main current technical language and practices of accounting in a specified socio-economic domain
• Contemporary theories and empirical evidence concerning accounting in at least one of its contects and the ability to critically evaluate such theories and evidence
Intellectual skills
This module develops:
• Conceptual and critical thinking, analysis, synthesis and evaluation
Transferable (key) skills
This module develops:
• Articulating and effectively explaining information
Knowledge and understanding
This module develops a knowledge and understanding of:
• The main current technical language and practices of accounting in a specified socio-economic domain
• Contemporary theories and empirical evidence concerning accounting in at least one of its contects and the ability to critically evaluate such theories and evidence.