Auditing

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.

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.

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.

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.