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Instructors: Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_Wirtsch.prf. II
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German and English
Min. | Max. participants:
- | -
Course Contents:
- Objectives of the audit process
- Audit risk
- Materiality
- Acceptance of an audit engagement
- Audit planning
- Auditing approaches
- Analytical procedures
- Test of controls
- Test of details
- Audit reporting
- Quality control
Literature:
Marten, K.-U. et al.: Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen
Preconditions:
None
Further Grading Information:
After the course the students are able to
- relate to each step of the audit process.
- deal with analytical procedures, test of controls and test of details.
- analyze the extent and need for quality control in the audit industry.
- acquire the basic ability to plan, perform and report on financial statements audit.
Official Course Description:
Students will understand the content and chronology of the audit process: acceptance of the audit assignment, audit planning, audit realisation/fieldwork, audit reporting, audit quality control. Students will gain knowledge about auditing approaches and the concept of materiality.
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