Auditing Concepts and Skills

Lecturer Prof. Greg Jenkins (Virginia Tech University)
Course Number 048391
Type of lecture

Lecture (2 SWS)

It is not necessary to register for the course to attend the lectures. In order to write the exam a registration with the examination office (PAM) is required.

The course (6 ECTS) can be credited for the module "Electives in Business Administration" (Wahlpflichtmodul BWL).
Dates

All lectures will be held between May 8th and May 24th. The exam will be written on June 8th, 2017 as scheduled by the examination office. For ERASMUS-students (not for local students from Münster!) it will be possible to take both this exam and the exam in "Perspectives on Business Ethics". The other exam will be written directly after the first exam.

Detailed dates and rooms:

Monday, 08.05.2017, 12:15-13:45, J 2

Tuesday, 09.05.2017, 12:15-13:45, J 498

Wednesday, 10.05.2017, 10:15-11:45, SRZ 5 (Orléans-Ring 12)

Thurdsday, 11.05.2017, 08:15-09:45, J 2

Friday, 12.05.2017, 10:15-11:45, J 2

Monday, 15.05.2017, 12:15-13:45, J 2

Tuesday, 16.05.2017, 12:15-13:45, J 498

Wednesday, 17.05.2017, 10:15-11:45, SRZ 5 (Orléans-Ring 12)

Thurdsday, 18.05.2017, 08:15-09:45, J 2

Friday, 19.05.2017, 10:15-11:45, J 2

Monday, 22.05.2017, 12:15-13:45, J 2

Tuesday, 23.05.2017, 12:15-13:45, J 498

Wednesday, 24.05.2017, 10:15-11:45, SRZ 5 (Orléans-Ring 12)
Contact Person Stephan Burggraef, M.Sc.
Learnweb-Link Further information and documents will be provided in the Learnweb

Information about the Course:

This course provides students with an overview of the financial statement audit process with a focus on foundational concepts and skills that underlie the audit profession. Topics that will be discussed in this course include:

  • Audit standards setting process and environment,
  • auditor responsibilities,
  • audit evidence concepts,
  • audit planning, materiality, risk assessment,
  • fraud,
  • internal controls,
  • audit completion activities.

Relevant textbook:

Auditing and Assurance Services, 16th Edition, by A.A. Arens, R.J. Elder, M.S. Beasley, and C.E. Hogan

The book is available at the front desk of the Business School Library (Fachbereichsbibliothek).