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 make informed 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.

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.

Textbook and academic articles

TRANSITIONAL REGULATIONS:
This course is in transition within the:
* pre-master International Business specialisation Accounting and Business Information Technology
* pre-master International Business specialisation Accounting and Control
* pre-master International Business specialisation Managerial Decision-Making and Control

The following rule applies to students who started one of the following programmes prior to academic year 2023-2024.
* pre-master International Business specialisation Accounting and Business Information Technology
* pre-master International Business specialisation Accounting and Control
* pre-master International Business specialisation Managerial Decision-Making and Control
TRANSITIONAL REGULATION (EBC2058):
Repeat the course or replace it with Intermediate Financial Accounting (EBC2056) in period 2.

See the Transitional Regulations section in the Bachelor Education and Examination Regulations for more information.