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ACC2020 : Auditing

  • Offered for Year: 2024/25
  • Module Leader(s): Dr Shanta Davie
  • Lecturer: Professor Louise Crawford
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus

Your programme is made up of credits, the total differs on programme to programme.

Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0
European Credit Transfer System


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
Scheduled Learning And Teaching ActivitiesLecture142:0028:00PiP Lectures
Guided Independent StudyAssessment preparation and completion601:0060:00Time for students to complete formative and summative coursework & assessment.
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00PiP seminars
Guided Independent StudyIndependent study391:0039:00Balance to make 200 hours overall.
Guided Independent StudyIndependent study661:0066:00Estimated based on 3 hours per teaching week (not necessarily to do in that week).
Scheduled Learning And Teaching ActivitiesModule talk11:001:00PiP Module talk
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 lecture materials, supported by seminars, significant reading and question practice as guided independent study.

Assessment Methods

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

Description Length Semester When Set Percentage Comment
Written Examination601A25Written examination 1
Written Examination1202A75Written examination 2
Formative Assessments

Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.

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.

In the case of an alternative semester 2 assessment (worth 75% of the overall module mark) being necessary due to circumstances, the module leader will in the first instance consult with the DPD as to the requirements of the professional accrediting body to discuss possible acceptable alternatives.

Reading Lists