Introduction to AuditingLaajuus (3 cr)
Code: KLI1027
Credits
3 op
Objective
Opiskelija oppii tilintarkastukseen liittyvät perusasiat, lainsäädännön ja käsitteet. Hän oppii suunnittelemaan ja toteuttamaan tilintarkastuksen ammattieettiset periaatteet huomioiden sekä osaa laatia vaadittavat työpaperit.
Enrollment
01.07.2022 - 04.09.2022
Timing
01.09.2022 - 31.12.2022
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
Lappeenranta Campus
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Business (in Finnish)
Teachers
- Teija Launiainen
Scheduling groups
- Luennot 1 (Size: 30. Open UAS: 0.)
- Tentti 1 (Size: 30. Open UAS: 0.)
Groups
-
LLPRLII20SL
Small groups
- Luennot 1
- Tentti 1
Learning outcomes
Opiskelija oppii tilintarkastukseen liittyvät perusasiat, lainsäädännön ja käsitteet. Hän oppii suunnittelemaan ja toteuttamaan tilintarkastuksen ammattieettiset periaatteet huomioiden sekä osaa laatia vaadittavat työpaperit.
Implementation and methods of teaching
lessons, visiting lecturers, assignment
Timing and attendance
The course is lectured between weeks 44 and 51 according to the order of study.
Completion of the course as distance learning is not possible.
Learning material and recommended literature
Soile Tomperi. Tilintarkastus - Normeista käytäntöön, Tilintarkastuslaki, other material distributed by the teacher
Exam retakes
The exam for the course is in week 51
1. 3.3.2023
2. on 26.5.2023
Student time use and work load
The course is 3 credits, which corresponds to the work of 80 students.
33 hours will be lectured. Visitors 6 - 8 hours.
Exam 2 hours.
Exercises, learning diary and exam preparation 44 hours.
Contents
The student learns the basics, legislation and concepts related to auditing. He / she learns to plan and carry out auditing with professional ethics in mind and is able to prepare the required working papers.
Additional information for students: previous knowledge etc.
Kirjanpidon perusteet, Kirjanpito ja tuloslaskenta, Kirjanpidon erityiskysymykset, Tilinpäätös ja sen suunnittelu
Assessment criteria
Exam, assignment, learning diary
Assessment scale
1-5
Failed (0)
Exam failed.
The learning diary does not meet the required criteria
The assignment will not be returned or will not meet the required assessment criteria.
Assessment criteria: level 1 (assessment scale 1–5)
The student understands the key steps in the audit process and is able to participate in the audit.
Assessment criteria: level 3 (assessment scale 1–5)
The student knows the steps of the audit process and the importance of auditing. He will work in auxiliary duties for the audit.
Assessment criteria: level 5 (assessment scale 1–5)
The student masters the audit process and knows its significance. The student is able to obtain inspection material and is able to interpret it independently.