Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Pré requis

Course on International Financial Reporting Standards

Objectifs du cours

At the end of the course, the student should be able to:

- understand the needs for auditing and identifying the steps of the audit process
- recognize auditing-related issues and identify appropriate information sources to arrive at audit decisions.
- apply auditing and other related professional standards.
- effectively communicate with audit-related audiences.identify relevant risks and other factors, and analyze their effect on designing the audit plan and conducting the audit.
- understand the role and implications of technology on the audit.
- appreciate the auditor’s role in business and society, including ethical and legal responsibilities.
- be aware of the expanding opportunities for public accountants in improving the reliability of information for decision making.

Contenu du cours

This course develops an understanding and appreciation of the philosophy of the audit process and its practice. This course focuses on issues relevant to an external auditing professional, such as, audit risk analysis, planning of audit engagements, internal controls, and substantive testing. This course presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. This course also covers the report and opinion of the auditor to management, stockholders and considers the ethical and legal responsibilities of the auditor.

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Interactive class
• Presentation

Évaluation

The course will be assessed using multiple choice questions, in-class profects and case studies during class. A certain portion of the material needs to be tested in multiple choice format because certain terminology, concepts and audit process steps are straightforward. Some topics, however, are not quite as straightfowrd so in-class projects and discussions give students opportunites to explauin their reasoning.

Bibliographie

• Principles of Auditing: An Introduction to International Standards on Auditing, by Hayes, Dassen, Schilder and Wallage. 2nd edition, Prentice Hall -