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AUDIT TECHNIQUES

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-M1S1S2-ACC-MM3FI01UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S1S2English
Professeur(s) responsable(s)G.Mc CLAIN
Intervenant(s)Guy MC CLAIN


Pré requis

Financial Accounting (IFRS and/or US GAAP)

Objectifs du cours

At the end of the course, the student should be able to:
=>Understand the nature and need for auditing.
=>Comprehend how and where auditing fits into business activities, including regulation of the auditing profession.
=>Identify the steps of the audit process.
=>Distinguish between tests of controls and substantive testing.
=>Discuss the special issues at year-end during an audit.
=>Know how to report the results of the audit process.

Contenu du cours

Introduction to Audit
=>The need for auditors
=>Auditor Independence
Audit Regulation
The Audit Process
=>Business Risk Approach
Internal Controls
=>Control Environment
=>Documenting and testing internal control systems
Substantive Testing
=>Transactions and Balances
=>Sampling and materiality
Final work
=>Year-end and cutoff
=>Provisions and contingencies
Reporting


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
Research4,50  
Reference manual 's readings4,50  
Independent study
Estimated personal workload9,00  
Charge de travail globale de l'étudiant34,00  

Méthodes pédagogiques

  • Lecture
  • E-learning
  • Research


Évaluation

Type de ContrôleDuréeNombrePondération
Final Exam
Written exam1,00150,00
Continuous assessment
Participation1,00450,00
TOTAL     100,00

Bibliographie

  • Principle of Auditing: An Introduction to International Standards on Auditing - Hayes, Dassen, Schilder and Wallage


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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