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ACC3008 : Auditing as Social Accountability

  • Offered for Year: 2021/22
  • Module Leader(s): Dr Shanta Davie
  • 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 develop social scientific explanations about policies and practices of auditing within particular economic, political and societal contexts.

Outline Of Syllabus

Auditor independence
Audit policy making and regulation
Corporate governance
Equality and diversity
Expectations gap
Money laundering
Notions of accountability
Research methodology
Reporting responsibilities
True and fair view

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Structured Guided LearningLecture materials121:0012:00Pre-recorded lecture materials.
Scheduled Learning And Teaching ActivitiesLecture42:008:00PiP lectures.
Scheduled Learning And Teaching ActivitiesLecture11:001:00PiP lecture
Guided Independent StudyAssessment preparation and completion160:0060:00Time for students to complete formative and summative coursework and assignments.
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
Scheduled Learning And Teaching ActivitiesDissertation/project related supervision60:303:00PiP individual and small group supervision
Guided Independent StudyIndependent study138:0038:00Balance to equal 200
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time41:004:00N/A
Teaching Rationale And Relationship

- Lectures materials introduce the subject material.
- Small group seminars allow students to further develop knowledge and understanding of the subject as well as to develop relating and oral communication skills.
- Asynchronous structured learning activities allow students to further explore the epistemological bases of the subject.

Assessment Methods

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

Description Length Semester When Set Percentage Comment
Written Examination902A50N/A
Other Assessment
Description Semester When Set Percentage Comment
Essay2M50Individual essay of 2,000 words
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice questions provided
Prob solv exercises2MPractice questions provided
Assessment Rationale And Relationship

- The written exam tests student's knowledge and understanding of the subject.
- The essay examines students more specifically in relation to their:
* understanding of the epistemological bases of a specific area of auditing,
* awareness of recent developments in the chosen area of auditing, and
* ability to communicate their findings effectively in written form.

In the case of an alternative semester 2 assessment (worth 50% 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