Course - Auditing II - BMRR4055
BMRR4055 - Auditing II
About
Examination arrangement
Course content
The Auditing II course builds upon the foundational concepts explored in Auditing I, getting deeper into the intricacies of the audit and, the techniques and methodologies employed by auditors during audits. Its objective is to equip students with a comprehensive understanding of auditing theories, enabling them to conduct audits with greater proficiency. The curriculum of Auditing II encompasses vital subjects including audit quality, auditor professional judgment, professional skepticism, IT audit, cyber security risk, and sustainability reporting. Throughout the course, we emphasize the application of irrefutable audit theories and knowledge derived from research, forming an essential basis for our teaching approach.
Learning outcome
Knowledge and understanding
Upon completion of the course, students should be able to:
- Understand and explain the main concepts of audit and the key techniques and methodologies for performing an audit with higher quality.
- Understand and explain the current topics in auditing.
Competence and skills
- Discuss the use of methods, technology, and digital tools in audit work and research, analyze data, and analyze factors that affect audit quality and other matters within the auditing profession
- Students should be able to reflect on the importance of judgment and professional skepticism in the performance of audit and assurance services, when auditing financial information and auditing sustainability information (ESG)
- Students must be able to apply research-based knowledge in argumentation, evaluation and reflection on regulatory requirements and practice
- The student must be able to solve audit-related problems and demonstrate ability to professionally apply regulations, standards and theory in financial auditing and attestation of sustainability reporting
General competence
The course should contribute to the students developing general competence in accordance with the learning outcomes described at the program level, including the development of an analytical mindset and the ability to think critically.
Learning methods and activities
Various forms of work and learning activities will be used, with a combination of lectures, own work with literature and other sources, and mandatory activity. The course is suitable for students who participate in learning activities on campus, and it is necessary to participate in compulsory activities on campus, to be allowed to sit for the exam. There will be 1 compulsory activity in the course, which consists of several sub-activities, including submissions, participation in prepared discussions, and student presentations, where it is mandatory to participate on campus, both in connection with prepared discussions and own and fellow students' presentations. Dates for and more detailed requirements for compulsory participation will be announced early in the teaching semester.
There will be some literature and some lectures / teaching activities in Norwegian.
Compulsory assignments
- 70% attendence on lectures
Further on evaluation
To be eligible for the exam, students must actively attend in at least 70% of the lectures. In addition, Mandatory activities (1) must be completed and approved to register for the exam. It is only possible to carry out mandatory activity by participating in the learning activities on campus, during the autumn semester. Approved compulsory activity from previous academic years can be approved. Written individual exam, Inspera, 4 hours. The exam will be in English and must be written in English language.
Only ordinary exam, both autumn and spring, no resit exam.
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Recommended previous knowledge
BMRR4010, BMRR4030, BMRR4035 and BMRR4050.
Required previous knowledge
None
Course materials
Literature references are given at the beginning of the semester and during the course.
No
Version: 1
Credits:
7.5 SP
Study level: Second degree level
Term no.: 1
Teaching semester: AUTUMN 2024
Language of instruction: English
Location: Trondheim
- Economics and Administration
- Management Accounting and Control
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Autumn ORD School exam 100/100 C , LOVDATA INSPERA
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Room Building Number of candidates - Spring ORD School exam 100/100 C , LOVDATA INSPERA
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Room Building Number of candidates
- * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
For more information regarding registration for examination and examination procedures, see "Innsida - Exams"