Auditing (AUD)

Course description

The course covers what auditors do, perceptions of how audit creates value, and the auditor's role in society through an in-depth analysis of audit practice, laws and regulations and relevant theory about auditing.
The focus is on the statutory audits of private companies, but the course also analyzes the borders auditing in order to problematize what constitutes the "core" of auditing.

The course covers the following four areas:
• Theories about auditing.
• Key concepts such as: materiality, risk, independence.
• The role of auditing and auditors in society.
• Auditing as a negotiated practice.
• Auditing as a constitutive practice.

Audit plays an important role, not only in business but also in society at large. In order to prepare students for further studies, work in auditing or in contexts where auditing directly or indirectly has an impact in everyday or professional life, the course has the overall aim to provide an advanced understanding of auditing practice and its role in society.

Intended Learning Outcomes

Upon completion of the course, students should be able to:
1. Understand and explain the main features of the performance of an audit.
2. Understand and explain the key concepts of auditing. Skills and abilities
3. Demonstrate their skills and abilities to communicate findings and issues in auditing.
4. Relate theories of auditing to audit practice. Judgment and approach
5. Critically discuss and reflect on auditing and the auditor's role in relation to the key stakeholders of 1. auditing and society at large.

Change semester  

Course title:
Semester: Spring term 2020
Study period: 3
Rate of studies: 100%
Level: Graduate level (second cycle)
Credits: 7.5
Language of instruction: English

Course code: FE4421



Course coordinator:
Alexandra Kontcell
Head of course:
Thomas Carrington
Thomas Carrington
Student services:
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