Auditing

Auditing plays an important role, not only in business but also in society in general. To prepare students for further studies, work in auditing or in contexts where auditing directly or indirectly has an impact on everyday life or professional life, the course has the purpose of providing an advanced understanding of auditing’s practice and role in society.

The course covers what auditors do, perceptions of how audit creates value, and the auditor's role in society through an in-depth analysis of audit practice, laws and regulations and relevant theory about auditing. The focus is on the statutory audits of private companies, but the course also analyzes the borders of auditing in order to problematize what constitutes the "core" of auditing.

The course covers the following areas:

  • Theories about auditing
  • Key concepts such as: materiality, risk, independence
  • The role of auditing and auditors in society
  • The role of auditing and auditors in contemporary business enterprises

The course workload is 200 hours, equivalent to 7,5 higher education credits. The language of instruction is English. The teaching takes place mainly on campus.

For more detailed information, see the study guide, published on the learning platform when the course commences.


Teaching Format

The teaching consists of lectures, seminars and group work, and requires a significant portion of self-study on the part of students.


Assessment

Assessment for the course will be continuous and is carried throughout the different course activities. Each assessment task is weighted in relation to its importance in the overall assessment of the course. The student’s results from the different assessment tasks are added up to a total course score that will then translate into the final grade for the course.

Assessment tasks
The course contains the following weighted assessment tasks:
1. Individually written exam: assesses intended learning outcomes 1, 2 & 5; constitutes 70% of total course points.
2. Group assignments: assesses intended learning outcomes 3 & 4; constitutes 30% of total course points.

The examination is conducted in English.

For more information see syllabus.


The schedule will be available no later than one month before the start of the course. We do not recommend print-outs as changes can occur. At the start of the course, your department will advise where you can find your schedule during the course.


Note that the course literature can be changed up to two months before the start of the course.

See reading list in the current syllabus.

Course reports are displayed for the three most recent course instances.








Course coordinator: coursecoordinator@sbs.su.se
Head of course: Gunilla Eklöv Alander

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