GRA 6209 Legal issues for auditors
The course covers important legal issues that an auditor is expected to be familiar with.
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.
Accounting law, auditing law, bookkeeping law, insolvency law, legal method.
Lectures, teamwork and discussions.
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.
|Exam category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination when next scheduled course
|100||Yes||3 Hour(s)||Individual||Written examination with supervision|
|Form of assessment:||Written submission|
|Support materials:|| |
|Comment:||Written examination with supervision|
|Resit:||Examination when next scheduled course|
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.