22E21000 - Auditing - Theory and Practice, 26.02.2019-02.04.2019

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Huomaa! Kurssikuvaus vahvistetaan kahdeksi lukuvuodeksi kerrallaan ja esimerkiksi osaamistavoitteet, arviontimenetelmät ja keskeinen sisältö pysyvät pääsääntöisesti samana. Kullakin toteutuskerralla voidaan kuitenkin kurssiesitteen avulla tarkentaa ja muuttaa kurssin toteutustapaa, kuten kontaktiopetuksen järjestämistapaa, arviointimenetelmien painotusta tai materiaaleja.

OSAAMISTAVOITTEET

The objective of the course is to present and discuss fundamental questions and major themes in auditing research and practice through academic research studies and real case-exercises.

Laajuus: 6

Aikataulu: 26.02.2019 - 02.04.2019

Vastuuopettaja (voimassa 01.08.2020-31.07.2022): Lasse Niemi

Vastuuopettaja (koskee tätä kurssikertaa): Lasse Niemi

Kurssin yhteystiedot (voimassa 07.02.2019-21.12.2112):

Prof. Lasse Niemi. E-mail: lasse.niemi@aalto.fi

Teacher assisant: Ly Pham. Email: ly.pham@aalto.fi

Kurssin CEFR-taso (koskee tätä kurssikertaa):

Opetuskieli ja suorituskielet (voimassa 01.08.2020-31.07.2022):

Teaching language: English

Languages of study attainment: English

SISÄLTÖ, ARVIOINTI JA KUORMITTAVUUS

Sisältö

  • Voimassa 01.08.2020-31.07.2022:

    The themes include preconditions for an audit and the audit environment, objectives of and demand for auditing, audit reporting, fundamental concepts, such as risk, auditing and corporate governance. The issues are discussed from regulatory and economic theory perspectives.

  • Koskee tätä kurssikertaa:

    The objective of the course is to present and discuss fundamental questions and major themes in auditing research and practice through academic research studies and real case-exercises.

    See the schedule for more details.

Toteutus, työmuodot ja arvosteluperusteet

  • Voimassa 01.08.2020-31.07.2022:

    1. Online lectures (24 h ). Fundamental questions and major themes in auditing research and practice. Prof. Lasse Niemi.
    2. Team work: participants work as a team as follows:

    - Online student presentations: each group will present one research article and prepare a 6-page description of the articles. (30 %)

    - Real cases: four case exercises (40 %).

    - Term paper: a 10 page paper on a current topical issue in audit practise and/or regulation. Deadline for term paper submission is two weeks after the last lecture. (30 %)

  • Koskee tätä kurssikertaa:

    See the instruction file for more details

Työmäärä toteutustavoittain

  • Voimassa 01.08.2020-31.07.2022:

    - Online lectures, 24 h

    - Class preparation, readings, 16 h

    - Case exercises, 48 h

    - Research article presentation, 36 h

    - Term paper, 36 h

PERUSTIETOJA

Oppimateriaali

  • Voimassa 01.08.2020-31.07.2022:

    KNAPP, M (2012) Auditing Cases, International Edition 9e. ISBN 9781133187905

    International Standards on Auditing, IFAC (International Federation of Accountants)
    Reading material announced in class.

    Availability

Esitiedot

  • Voimassa 01.08.2020-31.07.2022:

    Exam passed: 22C00500 Tilintarkastus (Auditing).
    Exam passed: 22C00400 Tuloslaskenta (Financial Accounting), or at least two Financial Accounting courses.

    The prerequisites will be checked before the course starts. If you have taken the prerequisite courses outside Aalto University, please send a copy of transcript of records of their previous studies to the Study coordinator of the Department as a proof of completing at least one course in introductory auditing and two financial accounting courses.

Rules of Conduct - Students´ Rights and Responsibilities (in force from 1 August 2020)

Aalto University Code of Academic Integrity and Handling Violations Thereof