Course - Auditing II - BMRR4055
BMRR4055 - Auditing II
About
Examination arrangement
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). The course will provide students with knowledge of audit research and research methods.
Learning outcome
Knowledge
- Students must have advanced knowledge of the use of methods and standards for auditing and asssurance services for practicing the auditing in accordance with the Norwegian Auditors Act
- Students must have knowledge of research and research methods within auditing and audit quality
Skills
- Students should be able to discuss the use of methods, technology and digital tools in audit work and research, analyze data, and analyze factors that affect audit quality and other matters within the auditing profession
- Students should be able to reflect on the importance of judgment and professional skepticism in the performance of audit and assurance services, when auditing financial information and auditing sustainability information (ESG)
- Students must be able to apply research-based knowledge in argumentation, evaluation and reflection on regulatory requirements and practice
- The student must be able to solve audit-related problems and demonstrate ability to professionally apply regulations, standards and theory
General competence
The course will contribute to students’ development of general competence in accordance with the learning outcomes described at program level.
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 1 compulsory activity 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.
Compulsory assignments
- Assessment 1
Further on evaluation
Mandatory activities (1) 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
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Recommended previous knowledge
BMRR4010, BMRR4030, BMRR4035 and BMRR4050.
Required previous knowledge
None
Course materials
Literature references are given at the beginning of the semester and during the course.
No
Version: 1
Credits:
7.5 SP
Study level: Second degree level
Term no.: 1
Teaching semester: AUTUMN 2023
Language of instruction: English
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 2023-11-30 15:00 INSPERA
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Room Building Number of candidates SL311 grønn sone Sluppenvegen 14 27 SL238 Sluppenvegen 14 1 - Spring ORD School exam 100/100 C , LOVDATA 2024-05-21 15:00 INSPERA
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Room Building Number of candidates SL311 orange sone Sluppenvegen 14 7
- * 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"