Master

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

Calendar

To event list

Location & approach

By car

The campus of TU Dortmund University is located close to interstate junction Dortmund West, where the Sauerlandlinie A 45 (Frankfurt-Dortmund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dortmund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dortmund-Dorstfeld" (closer to Campus Nord). Signs for the university are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dortmund.

To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.

By bus, subway and train

TU Dortmund University has its own train station ("Dortmund Universität"). From there, suburban trains (S-Bahn) leave for Dortmund main station ("Dortmund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The university is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.

You can also take the bus or subway train from Dortmund city to the university: From Dortmund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dortmund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dortmund main station to the stop "Dortmund Kampstraße". From there, take U43 or U44 to the stop "Dortmund Wittener Straße". Switch to bus line 447 and get off at "Dortmund Universität S".

The H-Bahn (Suspended Monorail System)

The H-Bahn is one of the hallmarks of TU Dortmund University. There are two stations on Campus Nord. One ("Dortmund Universität S") is directly located at the suburban train stop, which connects the university directly with the city of Dortmund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.

By airplane

The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.

At campus

The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".