Fiche détaillée d'un cours


Voir la fiche établissement



IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)DL.MCALEER
Intervenant(s)Dorothy MC ALEER

Pré requis

Undersatnding of Key Business Cycles
Ability to Identify and Evaluate Internal Controls
Analyzing and Apply ingCase Studies and Current Events Relating to the Profession
Preparing well-organized, concise, and grammatically correct written business communications and presentations
Working effectively in problem-solving teams and determine how best to manage team dynamics.

Objectifs du cours

At the end of the course, the student should be able to:
The Profession and Environment
? Explain professional standards related to a variety of assurance engagements.
? Identify potential ethical violations and relate those violations to specific ethical rules.
? Identify company business functions and explain the business risks associated with those functions.
? Distinguish business risks affecting information relevance and reliability from other business risks.
The Audit Process
? Explain which internal controls can effectively mitigate information risks.
Application of Audit Procedures
? Design assurance services procedures to gather evidence for specific management assertions about the reliability and relevance of identified information used for decision-making.
Teamwork and Communication

Contenu du cours

This course is designed to help you obtain an in-depth understanding of the audit profession from a practioners's perspective. This profession involves the issuance of audit reports by independent accountants on the fairness of information used to make business decisions.

Through current events and relevant case study application, we will examine external factors that impact the market for audit services. We will begin with a discussion of factors affecting the demand for audit services and other assurance services. We will continue with a discussion of how the assurance services market relates to and differs from other services offered by accountants. This will include a discussion of the professional ethical rules and professional standards that regulate the assurance services markets. Following that discussion, we will focus on the "end product" of the assurance service - the auditor’s assurance report.

We will highlight the underlying concepts that lead to procedures auditors perform to gather evidence used as the basis for the assurance report. This segment of the course focuses on learning how to assess a company’s core business strategies and identifying related business risks associated with those strategies. We will use the identification of key business risks faced by companies to distinguish risks related specifically to the reliability and relevance of information used for business decision making (e.g., risks that financial statements are materially misstated) from other risks not affecting information risk. Using that understanding, we will describe evidence-gathering objectives to ensure that accountants obtain sufficient, competent evidence to support assertions made by management about the reliability and relevance of the information used for decision-making. We will outline internal controls developed by companies to mitigate their business risks and explain how tests of those controls can lead to a reduction in the amount of evidence needed to provide assurance. We will distinguish the various types of evidence, including an evaluation of their relative level of persuasiveness. We will understand how to design evidence gathering procedures that direct auditors, in a cost efficient manner, to collect specific evidence in support of material management assertions made about the reliability and relevance of information used in decision making.

Auditors accumulate evidence in order to draw conclusions about the fair presentation of information used in decision-making. Because those conclusions must be documented in the auditor’s work papers as the basis for the assurance report, excellent written communication skills are critical to the accountant's success individually and as a firm.

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
External teaching source
Charge de travail globale de l'étudiant34,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Research
  • Seminar
  • Project work
  • Interactive class
  • Coaching


Type de ContrôleDuréeNombrePondération
Continuous assessment
Oral presentation30,001100,00
TOTAL     100,00


  • In order to remain current, articles, books, case studies and web sites will be provided to students in advance of the course commencement. -

* Informations non contractuelles et pouvant être soumises à modification
Vidéo : Un campus à vivre
Notre chaîne Youtube