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AC3557: AUDITING (2018-2019)

Last modified: 22 May 2019 17:07

Course Overview

The objective of the course is to allow students to develop an understanding of financial statement audit processes and the role of auditors in society. Students will gain an understanding of the history, and legal and professional frameworks within which audit operates. They will gain an appreciation of audit techniques , the role of judgment and ethical requirements and will explore current developments in the profession. There is regular interaction with local accountancy firms. The course requires a high degree of personal study and students will be required to prepare individual and group presentations which are key audit skills.

Course Details

Study Type Undergraduate Level 3
Session Second Sub Session Credit Points 30 credits (15 ECTS credits)
Campus None. Sustained Study No
  • Mrs Lindsay Tibbetts

What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme (Studied)
  • Either Accountancy (AC) (Studied) or Finance (FI) (Studied)
  • One of AC2526 Financial Accounting 2 (Passed) or AC2528 Financial Accounting 2 (Passed) or AC2530 Financial Accounting 2 (Passed)
  • Either Programme Level 3 or Programme Level 4

What other courses must be taken with this course?


What courses cannot be taken with this course?


Are there a limited number of places available?


Course Description

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.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers

Summative Assessments

1st Attempt: The course will be assessed in three parts: Coursework 1: 1000 word essay, which contributes (10%) of the final assessment

Coursework 2: 2000 word essay, which contributes (20%) of the final assessment
Closed book: three-hour examination, which contributes (70%) of the final assessment
Resit: 1 three-hour examination (100%).

Formative Assessment

This will take place via tutorial discussions.


Via verbal feedback during tutorial discussions, and after tutorial presentations.

Course Learning Outcomes


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