BMRR4055 - Auditing II


Examination arrangement

Examination arrangement: School exam
Grade: Letter grades

Evaluation Weighting Duration Grade deviation Examination aids
School exam 100/100 4 hours C

Course content

The course is based on Auditing I. Students will develop the ability to critically reflect on methodology and requirements in audit and assurance standards (IT audit, financial audit, sustainability audit), and acquire the prerequisites for understanding and using advanced methods. The course will provide students with knowledge of audit research and research methods.

Learning outcome


  • Students must obtain advanced knowledge of audit methodology, regulations, auditing standards,and must be able to describe how data, computer tools and analytical methods can be used to carry out audits of management and control, sustainability, digital processes and enterprise reporting (accounting and sustainability reporting).
  • Students will gain knowledge about research and research methods in auditing and audit quality.


  • Students should be able to discuss the use of methods and digital tools in audit work, analyze data and transactions, and analyze factors that affect audit quality.
  • Students should be able to reflect on the importance of judgment and professional skepticism.
  • Students should be able to apply research-based knowledge in argumentation, evaluation and reflection on regulatory requirements and practice.

General competence

The course will contribute to the students developing general competence, ie being able to apply knowledge and skills in an independent way in different situations, by showing ability to cooperate, showing responsibility and integrity, ability to reflect and critical thinking in academic work and professional practice.

See also the description of general competence for the master's program in which the course is included.

Learning methods and activities

Various forms of work and learning activities will be used, with a combination of lectures, own work with literature and other sources and mandatory activity. The course is suitable 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 2 compulsory activities in the course, which 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.

There will be some literature and some lectures / teaching activities in Norwegian. The exam paper is given in English, but can be answered in English or Scandinavian (Norwegian, Swedish, Danish).

Compulsory assignments

  • Assessment 1
  • Assessment 2

Further on evaluation

Mandatory activities (2) must be completed and approved to register for the exam. It is only possible to carry out mandatory activity by participating in the learning activities on campus, during the autumn semester. Approved compulsory activity from previous academic years can be approved. Written individual exam, Inspera, 4 hours.

The course is only available to students who have been admitted to the study program Master in Accounting and Auditing (MRR).

Only ordinary exam, both autumn and spring, no resit exam.

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


Course materials

Literature references are given at the beginning of the semester and during the course.

More on the course



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


Term no.: 1
Teaching semester:  AUTUMN 2022

Language of instruction: English

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 arrangement: School exam

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD School exam 100/100 C 2022-12-21 15:00 INSPERA
Room Building Number of candidates
Spring ORD School exam 100/100 C 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.

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

More on examinations at NTNU