REV 3605 Auditing
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APPLIES TO ACADEMIC YEAR 2012/2013
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REV 3605 Auditing Responsible for the course Bror Petter Gulden Department Department of Accounting - Auditing and Law Term According to study plan ECTS Credits 20 Language of instruction Norwegian Introduction This course is part of the statutory curriculum for approval as a Norwegian registered public accountant. Learning outcome Acquired knowledge The course should provide the students with good knowledge of the legal framework for the auditing profession and of the theory and methodology of auditing. This also includes professional ethical and moral questions. Acquired skills The students should be able to participate in the statutory audit of financial statements, in accordance with legal requirements and international auditing standards. The students should also have basic knowledge of operational auditing in the public sector. Reflection The students should be conscious of the importance of auditing as a prerequisite for a well-functioning financial market Prerequisites The first two years of the programme or equivalent. Compulsory reading Books: Gulden, Bror Petter. 2010. Etikk, moral og revisjon. 2. utg. Den norske revisorforening : DnR kompetanse Gulden, Bror Petter. 2010. Revisjon : teori og metode. 6. utg. Cappelen akademisk Gulden, Bror Petter. 2012. Den eksterne revisor. 8. utg. Gyldendal akademisk Other: 2005. RSK 001 Standard for forvaltningsrevisjon.. Norges Kommunerevisorforbund. Standarden kan lastes ned fra Norges Kommunerevisorforbunds hjemmeside nkrf.no Den norske Revisorforening. Revisors Håndbok. Siste utgave. Den norske Revisorforening Materiale utlevert eller henvist til i forbindelse med forelesningene Recommended reading Books: Gulden, Bror Petter. 2010. Oppgavesamling i revisjonsfag med løsningsforslag. 7. utg. Cappelen akademisk Other: Innst. O. nr. 25. (1997-98). Innstilling fra finanskomitéen om lov om revisjon og revisorer. Finansdepartementet NOU 1997: 9. Om revisjon og revisorer.. Statens forvaltningstjeneste NOU 2008:12 Revisjonsplikten for små foretak.. Finansdepartementet Ot. prp. nr. 75 (1997-98). Om lov om revisjon og revisorer. Finansdepartementet Ot.prp. nr. 78 (2008-2009) Om lov om endringer i revisorloven og visse andre lover (gjennomføring av revisjonsdirektivet). Finansdepartementet Course outline
Computer-based tools Computer-based tools are not used in this course. Learning process and workload The course is taught in teaching sessions over two terms. The students are enrolled in each semester, the course in the autumn term is named REV 3606 and the course in the spring term REV 3607. Teaching is based on 120 lecturing hours, 60 hours each term. A teaching plan for the term with reference to the curriculum is distributed at the beginning of each term. In the spring term, there is a voluntary trial exam, and the students' answers are evaluated, marked and commented upon.
Examination A six-hour written exam concludes the course. Examination code(s) REV 36051 - written exam, counts for 100% of the grade in REV 3605 Auditing, 20 credits. Examination support materials Revisors håndbok, Norwegian Code of laws (non-annotated), tax law compilations (Jacob Jarøy or Ole Gjems-Onstad), BI-approved exam calculator Examination support materials at written examinations are specified under exam information in our web-based Student Handbook. Please note the use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids Re-sit examination A re-sit exam is arranged every term. Additional information In this course, the grade C or better is required for candidates who seek approval as a registered auditor (registrert revisor). |
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