| Unit name | Auditing |
|---|---|
| Unit code | EFIM30016 |
| Credit points | 20 |
| Level of study | H/6 |
| Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
| Unit director | Mrs. Sam Bell |
| Open unit status | Not open |
| Units you must take before you take this one (pre-requisite units) |
Fundamentals of Accounting and Finance 1(EFIM10005) or Introduction to Accounting (ACCG10052) or Accounting and Finance for Managers (EFIM10030) |
| Units you must take alongside this one (co-requisite units) |
None |
| Units you may not take alongside this one |
None |
| School/department | School of Accounting and Finance - Business School |
| Faculty | Faculty of Social Sciences and Law |
The unit aims to equip students with a sound understanding of the external audit process, building on theories and concepts which underpin the subject.
A practical approach will be taken to the procedural elements of auditing practice relevant to professional accounting qualification modules; engaging with International Standards on Auditing and ethical codes applicable to the audit profession. Much of the learning in this area will be structured around scenarios and case studies. As we will focus on external audits of company financial statements, this unit can help enhance understanding of basic company financial statements and accounting terminology from first year accounting units.
Students will have opportunities to develop their discursive and critical thinking skills as we will use our understanding of key audit concepts and theories to consider a range of contemporary issues and challenges facing the profession such as the structure of the audit market, audit quality and audit technology developments.
On successful completion of the unit students will be able to:
Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities
Formative assessment will include feedback related to the coursework essay and feedback provided to students in tutorials and exercise lectures.
Summative Assessment:
Any re-assessment required will be a like for like assessment
If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.
If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. EFIM30016).
How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours
of study to complete. Your total learning time is made up of contact time, directed learning tasks,
independent learning and assessment activity.
See the University Workload statement relating to this unit for more information.
Assessment
The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit.
The Board considers each student's outcomes across all the units which contribute to each year's programme of study. For appropriate assessments, if you have self-certificated your absence, you will normally be required to complete it the next time it runs (for assessments at the end of TB1 and TB2 this is usually in the next re-assessment period).
The Board of Examiners will take into account any exceptional circumstances and operates
within the Regulations and Code of Practice for Taught Programmes.
