WP1: Topics in Auditing

Learning Goals

  • The primary emphasis is on the auditor's decision-making process in the audit of financial statements as well as internal control processes jointly determining financial reporting quality.
  • Students will get an overview over the audit process from initial engagement acceptance and planning to concrete audit procedures. The course's perspective is international as the audit profession is becoming increasingly interdependent.

Course Outline

  • Topics may include the Audit Profession, Auditors' Legal Liability, Professional Ethics, Audit Objectives, Audit Evidence, Audit Planning and Analytical Procedures, Materiality and Risk, Audits of Internal Control and Control Risks, Forensic Auditing, as well as additional issues.

Course Material

  • Course materials are available in eLearning.


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