Course Co-ordinator: Ms L A Tibbetts

Pre-requisite(s): Financial Accounting 2 (AC 2524) Available normally only to students in Programme 3 taking Designated or Honours degrees in Accountancy.

This course introduces students to the concepts and the techniques of auditing and the legal and professional framework within which it operates. Areas covered include the historical development of auditing, legal and professional requirements, case law, auditing concepts, standards and techniques, and computerised auditing. Some teaching will be resourced by incorporation of visiting lecturers from local professional accountancy firms.

22 one-hour lectures and 2 one-hour revision sessions;
12 one-hour workshops;
5 one-hour tutorials

1st Attempt: The course will be assessed in three parts:
Coursework 1, 1,000 word essay, which contributes (10%) of the final assessment

Coursework 2, 2,000 word essay, which contributes (20%) of the final assessment

Closed book, three-hour examination which contributes (70%) of the final assessment

Resit: A two-hour closed book examination. Previous coursework will be taken into account unless doing so would cause a student who passed the resit exam to fail the course overall, in which case the overall mark will be CAS 9.