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Introduction to Auditing (3 cr)

Code: KLI1027-3003

General information


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

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.