course-details-portlet

BMRR4050 - Auditing I

About

Examination arrangement

Examination arrangement: Home examination
Grade: Letters

Evaluation Weighting Duration Grade deviation Examination aids
Home examination 100/100 4 hours

Course content

Students will learn about auditors and auditing, auditing methodology and the application of international auditing standards in financial auditing. The course also includes current legal regulation of auditing and the auditing profession. The course may include exercises that require the use of spreadsheets or other tools.

Learning outcome

Knowledge

Students must obtain knowledge of the auditor's role in society and knowledge of theory that explains the demand for auditing and assurance services, advanced knowledge of the legal framework for the auditor's professional practice, audit methodology and the auditor's reporting. Students will gain advanced knowledge of risk and materiality assessments in auditing, including the significance that information technology and climate-related factors may have for inherent risk and control risk. Students should have knowledge of the importance of judgement and professional skepticism in all phases of the audit.

Skills

Students can describe the planning and performance of financial auditing in accordance with international auditing standards, and can identify risks and suggest audit procedures where technology, digitization and climate risk are important. Students can decide what is sufficient and adequate audit evidence in a given situation, and should be able to prepare the audit report.

General competence

The course will contribute to the students developing general competence, ie being able to apply knowledge and skills independently in different situations by showing the ability to collaborate, ability to reflect and apply critical thinking in an academic setting and professional practice. Se also the description of general competence for the master's program in which the course is included.

Compulsory assignments

  • Individual assignment
  • -

Specific conditions

Compulsory activities from previous semester may be approved by the department.

Admission to a programme of study is required:
Accounting and Auditing (MRR)

Required previous knowledge

None

Course materials

To be announced

More on the course

No

Facts

Version: 1
Credits:  7.5 SP
Study level: Second degree level

Coursework

Term no.: 1
Teaching semester:  SPRING 2022

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
  • Management Accounting and Control
Contact information
Course coordinator: Lecturer(s):

Department with academic responsibility
NTNU Business School

Examination

Examination arrangement: Home examination

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD Home examination 100/100

Release
2021-12-20

Submission
2021-12-20


09:00


13:00

INSPERA
Room Building Number of candidates
Spring ORD Home examination 100/100

Release
2022-05-13

Submission
2022-05-13


09:00


13:00

INSPERA
Room Building Number of candidates
  • * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

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