Group Financial Statement Audit: From Engagement Acceptance to Results Processing and Quality Assurance (in Cooperation with BDO)

Course Content

The group financial statement audit begins as early as the engagement acceptance stage and extends from identifying significant components to processing audit results and ensuring appropriate quality assurance. Due to often complex and international corporate structures, a clear distribution of responsibilities between group and component auditors, as well as close collaboration among all parties involved, is of paramount importance. Synthesizing the results of the individual component audits forms the basis for the overall audit opinion on the consolidated financial statements. Throughout the entire audit process, adequate quality assurance must be maintained.

Seminar Methodology & Assessment

In this seminar, students independently examine selected topics within this field through academic research papers. The seminar paper serves as preparation for the Master’s thesis and aims to highlight potential thesis topics. The resulting findings will subsequently be presented in groups and discussed collaboratively. Specific topics will be assigned during the kick-off session.

The seminar in cooperation with BDO is part of module III together with the master seminar in cooperation with Baker Tilly in the summer semester and the seminar "Corporate Governance of Public Organizations" by Prof. Leisyte in the summer semester. You can only take one of the three seminars for module III!

7.5 ECTS credit points can be acquired.

You can apply online at the following website: online application

(activated only during the application period, information)