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: 
2019 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

After the course the students should have insight into important legal areas and general legal method. They should be able 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.
 

Learning outcomes - Skills

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General Competence

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Course content

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.

Teaching and learning activities

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 under supervision.
Exam code: 
GRA 62091
Grading scale: 
ECTS
Resit: 
Examination every semester
Type of Assessment: 
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.

Semester

Oversettelser