Auditing (5 cr)
Code: LT00BF08-3003
General information
- Enrollment
-
01.12.2021 - 31.01.2022
Registration for the implementation has ended.
- Timing
-
01.01.2022 - 31.07.2022
Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 2 cr
- Virtual portion
- 3 cr
- Mode of delivery
- Blended learning
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
- Teachers
- Maritta Seppälä
- Course
- LT00BF08
Evaluation scale
0 - 5
Content scheduling
Suomen tilintarkastajajärjestelmä
Hallinnon ja kirjanpidon tarkastus
Tilinpäätöksen tarkastus
Raportointi ja työpaperit
Toiminnantarkastus
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
Location and time
Kevät 2022.
Materials
Tilintarkastus. Normeista käytäntöön. Tomperi Soile, Edita.
Moodlen aineisto.
Teaching methods
Lähiopetus.
Exam schedules
Tentti sovitaan opintojakson alussa ja uusintatentit uusintatenttipäivinä.
Student workload
135 opiskelijan työtuntia
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.