Auditing (5 cr)

Objective

Students will be familiar with the auditing of a SME's administration, bookkeeping and financial reporting.

Content

Administration and bookkeeping audit
Financial reporting audit
Reporting and documentation

Assessment criteria, satisfactory (1)

The students use appropriate fundamental professional concepts and make choices based on the knowledge base of their field. They recognise the requirements and consequences of their own work and participate in group work.

Assessment criteria, good (3)

The students are able to itemise the relationships between appropriate fundamental professional concepts and can justify their choices using the knowledge base of their field. The students are able to list the requirements and consequences of their own work and actions. They participate in group work in a goal oriented manner.

Assessment criteria, excellent (5)

The students are able to use professional terminology and to justify choices in terms of customer needs using a comprehensive knowledge base. The students are able to systematically assess the requirements and consequences of their own work and actions. The students create team spirit.