Courses Bachelor Display 2014-2015

Course Description To PDF
Course title Auditing
Course code EBC2058
ECTS credits 6,5
Assessment None
Period
Period Start End Mon Tue Wed Thu Fri
5 13-4-2015 5-6-2015 X/E X/E
Level Intermediate
Coordinator Ann Vanstraelen, Leon Timmermans
For more information: a.vanstraelen@maastrichtuniversity.nl; le.timmermans@maastrichtuniversity.nl
Language of instruction English
Goals
Solid understanding of the audit process;
Basic knowledge of the academic literature on auditing;
Obtain problem solving skills in auditing settings and develop experience in using and interpreting data in common decision contexts.

Graduates have academic, evidence-based knowledge and understanding of theories, methods and tools in business/economics.
Graduates can apply their knowledge and understanding to identify and solve real life business/economic problems. This includes demonstrating analytical skills and a problem-solving attitude.
Graduates can inform Judgments on theoretical and practical business/economic issues.
Graduates can find, read and understand relevant research.
Graduates have largely self-directed learning skills and the ability to regulate their own learning process.
Description
The course is aimed at giving students a solid introduction to auditing. The evolution of the auditing function, the role of auditing in a modern economy, the different manifestations of auditing, as well as the most elementary auditing techniques are discussed.
The course is linked to audit practice by means of case-studies, a workshop in collaboration with a large audit firm and a guest lecture.
Literature
Textbook and academic articles
Prerequisites
Internal control & accounting systems
Knowledge and understanding of internal control and accounting systems (level comparable to: course Internal control & accounting systems).

Exchange students are advised to take at least two courses of the available Fiscal Economics courses.

An advanced level of English
Teaching methods (indicative; course manual is definitive) PBL / Lecture / Assignment
Assessment methods (indicative; course manual is definitive) Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor Economics and Business Economics Specialisation Economics and Management of Information Free Electives
Bachelor Economics and Business Economics Specialisation International Business Economics Major Accounting
Bachelor Econometrics and Operations Research Business & Economics Electives
Bachelor Fiscal Economics Electives
Bachelor International Business Business Electives
Bachelor International Business Major Accounting
SBE Exchange Bachelor Bachelor Exchange Courses
SBE Exchange Master Bachelor Exchange Courses
SBE Non Degree Courses Bachelor Courses