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Department of Business and Economics


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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   


Lecturer:              Dr. Sandra Chrzan, Jonas Maiwald  
Date: Tuesday 14:15-15:45 
Chemie - HS 3

Thursday 12:15-13:45
Start: 08.10.2024  
Format: The lecture takes place weekly in presence. All information can be found in the Moodle room.  


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.