|
Instructors: Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_Wirtsch.prf. I
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German
Min. | Max. participants:
- | -
Course Contents:
- Historical and current developments of the audit profession
- Access to the audit profession
- Duties of an auditor
- Professional ethics
- Legal liability
Literature:
Marten, K.-U., Quick, R. & Ruhnke, K. (2007): Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen. Stuttgart: Schäffer-Poeschel.
Expected Number of Participants:
20
Official Course Description:
Students will get a broad overview of the audit profession and its duties. The following topics are discussed during the course: process of becoming an auditor, audit firm appointment, duties of an auditor, basic principles of the audit profession, sanctions in the event of violating the basic principles. The emphasis of the course is put on the discussion and comprehension of industry-specific auditing characteristics (e.g. for banking and insurance companies), auditor independence, auditor liability and the audit profession's oversight system.
|
