Auditing
Course information
| Module: | Business A: Accounting & Finance Modul: Int. Accounting and Auditing I |
| Credits: | 4 SWS / 7,5 Credits |
| Language: | German |
| Format: | Classroom teaching, Youtube & Moodle |
Lecture | |
| Lecturer: | Prof. Dr. Christiane Pott |
| Date: | Tuesday 2pm to 4pm HG II - HS 7 |
| Start: | 12.10.2021 |
| Format: | The lecture takes place weekly in presence and is alternatively permanently available on YouTube as videos-on-demand. All information can be found in Moodle. |
Exercise | |
| Lecturer: | Christian Beer |
| Date: | Thursday 12 noon to 2pm CT - HS ZE 01 |
| Format: | The tutorial is permanently available on YouTube as videos-on-demand. In addition, there will be two "Summaries" and an exam preparation in presence, in which the most important lecture, exercise and exam contents can be repeated and questions can be answered interactively. You can use a quiz app to check your learning status, also in comparison with other students. All information and dates can be found in Moodle. |
Guest lecutures | |
| Date | Guest |
| 25.11.2021 12:00-14:00 | Celonis - Process Mining Angela Sophia Gebert (Senior Academic Alliance Manager) |
| 09.12.2021 12:00-14:00 | Curacon Auditing Company Wernher Schwarz (Certified Public Accountant / Tax Consultant, Managing Partner, Branch Manager) |
Click here for the documents
Description
The course conveys the essential basics of auditing. After the role of the auditor has been explained on the basis of the legal standards applicable to him, the audit process is presented, starting with the placing and acceptance of the engagement, audit planning and execution, as well as the formation and communication of an opinion, by including the relevant regulations.
Examination modalities
At the end of the winter semester (main date), a 90-minute written exam is offered, which includes the contents from both the lecture and the exercise. 7.5 ECTS credit points can be acquired. The follow-up date takes place under the same conditions as the main date.
The course "Auditing" replaces the old module "Auditing and Financial Statement Analysis". Accordingly, in case of passing the module "Auditing and Financial Statement Analysis", the module "Auditing" can no longer be taken.
Perspectives in practice
The knowledge to be acquired about the basics of auditing is an important prerequisite for participants to work in the controlling, finance and accounting departments of larger nationally and internationally active companies and, above all, for employment in auditing, tax consulting and management consulting companies.
Literature references
Marten/Quick/Ruhnke (2015): Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, Schäffer-Poeschel; 5. überarbeitete Auflage, Stuttgart.
Graumann (2017): Wirtschaftliches Prüfungswesen: Sämtliche Prozessschritte der Abschlussprüfung. Integrierende Darstellung von Berufsrecht und Berufspraxis. Kommentierung der handelsrechtlichen Jahresabschlussvorschriften. Kontrollfragen, Übungsaufgaben und über 300 Abbildungen, NWB Verlag; 5. vollständig überarbeitete Auflage, Herne.
Contact person