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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
MSc in Accounting, Audit and Control1S1English
Professeur(s) responsable(s)G.Mc CLAIN
Intervenant(s)Guy MC CLAIN

Pré requis

course on International Financal Reporting Standards

Objectifs du cours

At the end of the course, the student should be able to:
recognize auditing-related issues and identify appropriate information sources to arrive at audit decisions.
apply auditing and other related professional standards.
effectively communicate with audit-related audiences.
identify relevant risks and other factors, and analyze their effect on designing the audit plan and conducting the audit.
understand the role and implications of technology on the audit.
appreciate the auditor’s role in business and society, including ethical and legal responsibilities.
be aware of the expanding opportunities for public accountants in improving the reliability of information for decision making

Contenu du cours

This course develops an understanding and appreciation of the philosophy of the audit process and its practice. This course focuses on issues relevant to an external auditing professional, such as, audit risk analysis, planning of audit engagements, internal controls, and substantive testing. This course presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. This course also covers the report and opinion of the auditor to management, stockholders and considers the ethical and legal responsibilities of the audito

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class6,00  
Independent study
Estimated personal workload16,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • Presentation
  • Research
  • Interactive class
  • Case study


The course will be assessed using multiple choice questions, in-class profects and case studies during class. A certain portion of the material needs to be tested in multiple choice format because certain terminology, concepts and audit process steps are straightforward. Some topics, however, are not quite as straightfowrd so in-class projects and discussions give students opportunites to explauin their reasoning.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Final Exam
Group Project3,00320,00
TOTAL     100,00


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

Ressources internet

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