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Module

ACC2020 : Auditing

  • Offered for Year: 2021/22
  • Module Leader(s): Dr Shanta Davie
  • Lecturer: Dr Amanze Ejiogu
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semesters
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0

Aims

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 materials121:0012:00Pre-recorded lecture materials
Scheduled Learning And Teaching ActivitiesLecture62:0012:00PiP lectures
Guided Independent StudyAssessment preparation and completion160:0060:00Time for students to complete formative and summative coursework & assessments
Guided Independent StudyDirected research and reading166:0066:00Estimated based on 3 hours per teaching week (not necessarily to do in that week).
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00PiP seminars
Structured Guided LearningStructured non-synchronous discussion40:302:002 per semester
Guided Independent StudyIndependent study138:0038:00Balance to equal 200 overall.
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time41:004:00N/A
Total200:00
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

Exams
Description Length Semester When Set Percentage Comment
Written Examination601A25Written examination 1
Written Examination1202A75Written examination 2
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.

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. In 2020/21 this alternative was a 24 hour take home exam delivered online, and it is envisioned that if circumstances do not allow a present-in-person timed exam at the end of semester 2, and the professional body agrees, than this may well be an example of the type of alternative assessment which could be put in place.

Reading Lists

Timetable