ACC2020 : Auditing
- Offered for Year: 2017/18
- Module Leader(s): Dr Shanta Davie
- Demonstrator: Mrs Tezeny, Mr Stephen Rodgers
- Other Staff: Mrs Godman
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
|Semester 1 Credit Value:||10|
|Semester 2 Credit Value:||10|
To enable students to understand what auditing means in the context of professional frameworks: how organisations try to seek audit assurance and how this is reported to the relevant stakeholders within an international context.
Outline Of Syllabus
• Audit framework and regulation
• Internal audit and corporate governance
• Risk assessment and planning of assurance engagements
• Gathering audit evidence; assessing and using Internal controls and
• Review and reporting
|Guided Independent Study||Assessment preparation and completion||1||64:00||64:00||N/A|
|Scheduled Learning And Teaching Activities||Lecture||15||2:00||30:00||N/A|
|Guided Independent Study||Directed research and reading||1||50:00||50:00||N/A|
|Scheduled Learning And Teaching Activities||Small group teaching||6||1:00||6:00||N/A|
|Guided Independent Study||Independent study||1||50:00||50:00||N/A|
Jointly Taught With
|NBS8144||Auditing Theory and Practice|
Teaching Rationale And Relationship
The syllabus requires students to master a wide range of principles and concepts, and then to apply to given scenarios. Helping students acquire this competence is best achieved by traditional lectures, supported by seminars, significant reading and question practice as private study.
The format of resits will be determined by the Board of Examiners
|Written Examination||60||1||A||25||Unseen exam|
|Written Examination||120||2||A||75||unseen exam|
|Module Code||Module Title||Semester||Comment|
|NBS8144||Auditing Theory and Practice||1||N/A|
Assessment Rationale And Relationship
Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles and concepts involved.
Students will receive feedback on their progress through undertaking worked examples and questions in class and during seminars.