APPLIES TO ACADEMIC YEAR 2016/2017 Norwegian version

REV 3617 Auditing

Responsible for the course
Kari Birkeland

Department
Department of Accounting - Auditing and Business Analytics

Term
According to study plan

ECTS Credits
15

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
During the course, students will:

• Acquire in-depth knowledge of the formal framework for the audit profession. It includes laws , regulations and other authoritative legislation on auditing , auditor independence , impartiality , confidentiality and disclosure / right , liability , criminal liability , election and dismissal of auditors , etc. .
• Acquire in-depth knowledge of the theoretical foundation for auditing and convenient method for the audit of financial statements.
• Acquire basic knowledge of normative ethical theories and moral teachings and the ethical and moral issues related to professional practice .
• Students will also acquire basic knowledge of auditing in the public sector.

• Have the necessary theoretical and practical skills to participate as an auditor employees in the audit of the financial statements for the audited entity undertaking, in accordance with the requirements of laws , regulations and international auditing standards.
• Have basic knowledge of auditing and participate as employees of auditing in the public and private sectors.

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