REV 3605 Auditing

APPLIES TO ACADEMIC YEAR 2013/2014

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 : teori, analyse og handlingsvalg. 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

  • The auditing profession and the regulatory framework for auditors
  • Ethical issues
  • Audit theory
  • Planning and execution of audit an assignment
  • Auditing and corporate governance

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.

Activity
Hours
Participation in teaching sessions
120
Preparation for teaching sessions
90
Self-tuition/reading literature
160
Own work on cases/exercises
160
Examination
6
Total recommended use of time
526


    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).

    Semester

    Oversettelser