AuditLaajuus (5 cr)

Objectives

The course is designed to familiarise the student with audit of the accounts.

After completing the course students will
- know the content of the Auditing Act
- recognise the autonomy and incapacity demands and responsibilities of auditors
- be able to plan auditing and be familiar with different auditing methods
- be able to draw up auditing reports

Content

What does auditing mean?
How is the Auditing Act interpreted?
What does the auditor’s autonomy and incapacity and responsibilities mean?
How is auditing planned?
How is auditing of different sections, e.g. sales receivables, carried out in practice?
What are auditing reports and how are they drawn up?

Prerequisites

2. year studies or similar skills and knowledge