Courses Bachelor Display 2019-2020

Course Description To PDF
Course title Auditing and Fraud Detection
Course code EBC2058
ECTS credits 6,5
Assessment Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
5 14-4-2020 5-6-2020 X/E X/E
Level Intermediate
Coordinator Ann Vanstraelen
For more information: a.vanstraelen@maastrichtuniversity.nl
Language of instruction English
Goals
Solid understanding of the audit process with a particular focus on risk assessment, ethics and fraud detection;
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 history and evolution of the auditing function, the role of auditing in a modern economy, the audit process, as well as the elementary auditing techniques are discussed, including the basics of the use of data analytics in the audit of financial statements. Risk assessment, ethics and fraud detection receive particular attention in the discussion of the audit process.
The course is linked to audit practice by means of case-studies and a workshop in collaboration with a large audit firm and/or a guest lecture.
Literature
Textbook and academic articles
Prerequisites

█ Fiscal Economics:
█ Only for students who started the programme prior to September 2019.



PREREQUISITES:
* Internal control & accounting information systems
* Knowledge and understanding of internal control and accounting systems (level comparable to: course Internal Control & Accounting Information Systems
Teaching methods PBL / Lecture / Assignment
Assessment methods 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 - Economics and Management of Information Year 2+3 Elective Course(s)
Bachelor Econometrics and Operations Research Year 3 Elective Course(s)
Bachelor Fiscale Economie Year 2 Elective Course(s)
Bachelor International Business Year 3 Business Elec(s) - Maj Finance
Bachelor International Business Year 3 Business Elec(s) - Maj Inf Mgmt
Bachelor International Business Year 3 Business Elec(s) - Maj Marketing
Bachelor International Business Year 3 Business Elec(s) - Maj Org
Bachelor International Business Year 3 Business Elec(s) - Maj SCM
Bachelor International Business Year 3 Business Elec(s) - Maj Strategy
Bachelor International Business Year 3 Core Course(s) - Maj Accounting
Bachelor Economics and Business Economics - Economics Year 3 International Business Economics Elective(s
Bachelor Economics and Business Economics - Emerging Markets Year 3 Elective Course(s)
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Inf Mgmt
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Macro
Bachelor Economics and Business Economics - International Business Economics Year 3 Business Elec(s) - Maj Micro
Bachelor Economics and Business Economics - International Business Economics Year 3 Core Course(s) - Maj Accounting
Bachelor International Business - Emerging Markets Year 3 Elective Course(s)
Premaster International Business Specialisation Accountancy Disciplinary Course(s)
Premaster International Business Specialisation Accounting and Control Disciplinary Course(s)
Premaster International Business Specialisation Controlling Disciplinary Course(s)
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