GRA 6209 Legal issues for auditors

GRA 6209 Legal issues for auditors

Course code: 
GRA 6209
Department: 
Law and Governance
Credits: 
6
Course coordinator: 
Kari Birkeland
Course name in Norwegian: 
Jus for revisorer
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2017 Autumn
Active status: 
Active
Level of study: 
Master
Teaching language: 
Norwegian
Course type: 
One semester
Introduction

The course covers important legal issues that an auditor is expected to be familiar with.

Learning outcomes - Knowledge

Tax and charge law are essential elements in the work of an auditor. Students in this Master programme have specific compulsory courses for these subject areas. This course in business law comprises some of the other legal issues that an auditor must have some knowledge of. The course aims to give students a good insight into important legal areas and general legal method. It will also enable students to assess the regulations governing the auditor's profession, and to identify the legal issues within the subject areas covered by the programme, so that they can communicate well with lawyers.

The course includes a general introduction to legal method. It also covers Norwegian accounting law and the statutory provisions defining the regulatory framework of an auditor, which also ncludes how these provisions are linked to EEA law. The course also covers the Bookkeeping Act and insolvency law.

Learning outcomes - Skills

-

Learning Outcome - Reflection

-

Course content

Accounting law, auditing law, bookkeeping law, insolvency law, legal method.

Learning process and requirements to students

Lectures, teamwork and discussions.

Software tools
No specified computer-based tools are required.
Qualifications

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Assessments
Assessments
Exam category: 
Submission
Form of assessment: 
Written submission
Invigilation
Weight: 
100
Grouping: 
Individual
Support materials: 
  • Bilingual dictionary
  • Laws and regulations, including offprints of laws and law drafts
  • Compilation of tax laws
  • Auditor's manual / Offprint without comments
Duration: 
3 Hour(s)
Comment: 
Written examination with supervision
Exam code: 
GRA62091
Grading scale: 
ECTS
Resit: 
Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
100
Sum workload: 
0

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.