GRA 6209 Legal issues for auditors
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APPLIES TO ACADEMIC YEAR 2016/2017 Norwegian version |
GRA 6209 Legal issues for auditors
Responsible for the course
Kari Birkeland
Department
Department of Law
Term
According to study plan
ECTS Credits
6
Language of instruction
Norwegian
Introduction
The course covers important legal issues that an auditor is expected to be familiar with..
Learning outcome
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.
Prerequisites
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 spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.
Compulsory reading
Books:
Børresen, Pål B. 2013. Konkurs: enkeltforføgning, gjeldsforhandlinger og konkurs. 7 utg. Cappelen Damm Akademisk
Gulden, Bror Petter. 2015. Den eksterne revisor. 9. Gyldendal. 3, 4, 5, 8, 9, 10, 11, 12, 13 og 17
Moen, Tove-Gunn og Ingjerd Moen. 2015. Bokføringsloven. 9. Fagbokforlaget. Kapittel 1 - 9
Schwencke, Hans Robert m.fl.. 2016. Årsregnskapet i teori og praksis 2015. 17. Gyldendal. Kapittel 2, 3, 8, 10, 11, 37, 44
Articles:
Blandhol, Sverre, Tøssebro, Henriette N og Skotheim, Øystein. 2015. Innføring i juridisk metode. Jussens Venner. 6. Universitetsforlaget. 310-345
Recommended reading
Books:
Cordt-Hansen, Hans, Siebke, Henning Alme, Knudsen, Espen. 2010. Revisorloven med kommentarer. 4. Den norske Revisorforening
Erik Boe. 2012. Grunnleggende juridisk metode. 3. Universitetsforlaget
Kaaby, Jan Terje. 2015. Bokføringsloven. 2. Fagbokforlaget
Nazarian, Henriette. 2012. Konkursrett. 1. Cappelen Damm
Course outline
Accounting law, auditing law, bookkeeping law, insolvency law, legal method
Computer-based tools
Not applicable
Learning process and workload
A course of 6 ECTS credits corresponds to a workload of 160-180 hours.
Lectures, teamwork and discussions.
Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on the course homepage/It's learning or text book.
Coursework requirements
Examination
| Form of assessment | Weight | Group size |
| Written examination 3 hours | 100% | Individual |
Examination code(s)
GRA 62091 3-hour written examination accounts for 100 % of the final grade in GRA 6209.
Examination support materials
Auditor's manual
Bilingual dictionary
Compilation of tax laws
Offprints of laws and regulations
The Norwegian code of laws
Permitted examination support materials for written examinations are detailed under examination information in the student portal @bi. The section on support materials and the use of calculators and dictionaries should be paid special attention to.
Re-sit examination
It is only possible to retake an examination when the course is next taught. The assessment in some courses is based on more than one exam code. Where this is the case, you may retake only the assessed components of one of these exam codes. All retaken examinations will incur an additional fee. Please note that you need to retake the latest version of the course with updated course literature and assessment. Please make sure that you have familiarised yourself with the latest course description.
Additional information
Honour code. Academic honesty and trust are important to all of us as individuals, and are values that are integral to BI's honour code system. Students are responsible for familiarising themselves with the honour code system, to which the faculty is deeply committed. Any violation of the honour code will be dealt with in accordance with BI’s procedures for academic misconduct. Issues of academic integrity are taken seriously by everyone associated with the programmes at BI and are at the heart of the honour code. If you have any questions about your responsibilities under the honour code, please ask. The learning platform itslearning is used in the teaching of all courses at BI. All students are expected to make use of itslearning.