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ACC2020 : Auditing

  • Offered for Year: 2020/21
  • Module Leader(s): Dr Shanta Davie
  • Lecturer: Professor Louise Crawford
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


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

Planning and risk assessment
Internal control      
Internal audit and corporate governance
Gathering audit evidence; assessing and using Internal controls
Review and reporting
Professional ethics

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Structured Guided LearningLecture materials182:0036:00N/A
Guided Independent StudyAssessment preparation and completion301:0030:00N/A
Structured Guided LearningAcademic skills activities181:0018:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00Small group seminars
Scheduled Learning And Teaching ActivitiesDrop-in/surgery21:002:00N/A
Guided Independent StudyIndependent study981:0098:00N/A
Guided Independent StudyOnline Discussion91:009:00N/A
Scheduled Learning And Teaching ActivitiesModule talk11:001:00N/A
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.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1802A100Unseen exam
Exam Pairings
Module Code Module Title Semester Comment
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice questions provided
Prob solv exercises2MPractice questions provided
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.

Reading Lists