Audit (5 cr)

Objectives (course unit)

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 (course unit)

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 (course unit)

2. year studies or similar skills and knowledge

Evaluation methods and criteria

Tentti

Assessment scale

0-5

Teaching methods

Tarkemmat tiedot: https://www10.uta.fi/opas/opetusohjelma/marjapuuro.htm?id=33667
Luennot: to 1.9.2016 - 20.10.2016 viikoittain klo 14-17, Päätalo D10b
Poikkeukset:
22.9.2016 klo 14 –17 , Päätalo A1

Learning materials

Katso https://www10.uta.fi/opas/opintojakso.htm?id=24282&lang=fi&lvv=2016&uiLang=fi
Yliopiston tarjonnassa opintojakson nimi on KATLAA24 Tilintarkastus I, 5 op.

Student workload

Luentoja 21 h ja tenttiaika + tenttiin lukeminen. Yhteensä 130 h.

Further information

Opetuksen toteuttaa Tampereen yliopisto, Johtamiskorkeakoulu, laskentatoimi.
Yhteyshenkilö Tamkissa Paula Lamminen. Ilmoittautuminen Tamkin ilmoittautumisjärjestelmän kautta.

Assessment criteria - satisfactory (1-2) (Not in use, Look at the Assessment criteria above)

Arviointikriteerit TaY:n mukaisesti.