Course Catalogue

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The course provides students with an introduction to business systems and the practical application of a financial statement's audit engagement taking them from planning, to testing and then completion of the engagement.

10 x 2 hour lecture 

5 x 1 hour tutorials

Asynchronous learning

Normally a grade D3 or above in Financial Accounting 1 or Management Accounting 1 or suitable equivalent.

Please refer to the current undergraduate prospectus at : https://www.gla.ac.uk/undergraduate/

ACCFIN4009 Auditing (superseded)

The aim of this course is to introduce students to the financial statement audit process, including planning, testing and completion. Students will also be introduced to technology and the implications this has on businesses and audit. Students will have the opportunity to apply their knowledge and skills and demonstrate critical thinking through the use of case studies. 

By the end of this course students will be able to:

1. Evaluate how the auditor obtains an understanding of the entity and its environment, when planning and assessing the risk of the audit.

2. Identify weaknesses in key accounting information systems.

3. Explain the key stages of completion within the audit process.

4. Apply the requirements of the International Standards on Auditing (UK) and other relevant guidance to the external audit process in different audit scenarios.

5. Explain the implications of technology, including data analytics on businesses and the audit process.

6. Work collaboratively in a group to produce a combined piece of coursework, by liaising with other class members, allocating tasks and co-ordinating group meetings.

7. Demonstrate effective oral communication skills.

Students must submit at 100%  by weight of the components (including examinations) of the course's summative assessment.