Course - Auditing I - BMRR4050
BMRR4050 - Auditing I
About
Examination arrangement
Course content
Students will learn about auditors and auditing, audit methodology and the application of international auditing standards in auditing corporate reporting (annual accounts, consolidated accounts, sustainability reporting). The course also includes current legal regulation of auditing and the audit profession.
Learning outcome
Knowledge
- Students must obtain knowledge of the auditor's role in society and the need for auditing and assurance services, advanced knowledge of legal requirements and standards for the auditor's professional practice in both financial auditing and auditing of sustainability reporting, auditing methodology and auditor reporting.
- Students must have advanced knowledge of risk and materiality assessments in auditing corporate reporting (annual accounts, consolidated accounts, sustainability reporting, etc.), including the importance of information technology and climate-related factors.
- Students must have basic knowledge of the judgment and professional skepticism.
Skills
- Students can describe the performance of auditing the reporting of financial information and sustainability information in accordance with international auditing standards, and can identify risks and propose appropriate audit procedures.
- Students can decide what is sufficient and appropriate audit evidence in a given situation, and should be able to prepare an audit report and other reporting.
General competence
The course will contribute to students development of general competence in accordance with the learning outcomes described at program level.
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Learning methods and activities
Various forms of work and learning activities will be used, with a combination of lectures, own work with literature and sources and compulsory activity. The course is intended for students who participate in learning activities on campus, and it is necessary to participate in activities on campus in compulsory activities, to be allowed to sit for the exam. There will be 1 compulsory activity in the course, which can consist of several sub-activities, including submissions, participation in prepared discussions and student presentations, where it is mandatory to participate on campus, both in connection with prepared discussions and own and fellow students' presentations. Dates for and more detailed requirements for compulsory participation will be announced early in the teaching semester.
Parts of the teaching, as well as compulsory activities are carried out in English.
Compulsory assignments
- Assessment 1
- Assessment 2
Further on evaluation
1 approved submission is required to be able to sit for the exam. Compulsory activity is carried out in groups, with groups consisting of up to 3 students. Compulsory activity can only be carried out in the teaching semester, i.e. in the spring semester.
Written school exam, Inspera, 4 hours. Aid code C. Lovdata Pro, only access to laws, regulations and the EEA Agreement.
No resit exam. Exam in ordinary exam period.
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Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Recommended previous knowledge
The course is based on BMRR4010 Business management, processes and ICT and BMRR4030 Financial accounting and reporting I (MRR). Students should be able to prepare annual accounts and solve and justify solutions to accounting problems corresponding to Financial Accounting and Reporting I (MRR). It is assumed that the students have a basic understanding of computers, the internet, databases and IT security, and knowledge of risk management and internal control, as well as knowledge of Norwegian company law.
Required previous knowledge
None
Course materials
To be announced at the beginning of and during the course. Auditing standards, laws and regulations within the auditor's field of work will be included in the syllabus.
No
Version: 1
Credits:
7.5 SP
Study level: Second degree level
Term no.: 1
Teaching semester: SPRING 2024
Language of instruction: Norwegian
Location: Trondheim
- Economics and Administration
- Management Accounting and Control
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Autumn ORD School exam 100/100 C , LOVDATA 2023-12-08 09:00 INSPERA
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Room Building Number of candidates SL311 orange sone Sluppenvegen 14 9 - Spring ORD School exam 100/100 C , LOVDATA 2024-05-13 15:00 INSPERA
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Room Building Number of candidates SL311 lyseblå sone Sluppenvegen 14 40
- * 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.
For more information regarding registration for examination and examination procedures, see "Innsida - Exams"