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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 auditing in order to problematize what constitutes the "core" of auditing.

The course covers the following four areas:

  • Theories about auditing
  • Key concepts such as: Materiality, risk, independence.
  • The role of auditing and auditors in society.
  • Auditing as a negotiated practice.
  • Auditing as a constitutive practice.

Audit plays an important role, not only in business but also in society at large. In order to prepare students for further studies, work in auditing or in contexts where auditing directly or indirectly has an impact in everyday or professional life, the course has the overall aim to provide an advanced understanding of auditing practice and its role in society.

  • Course structure

    Teaching format

    The course consists of a combination of lectures, seminars and group work and requires a significant portion of self-study on the part of students. Assessment for the course will be continuous and is carried throughout the different activities of the course.
    The course workload is 200 hours equivalent to 7,5 ECTS.
    The language of instruction is English.


    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 assessment tasks for a possible total of 100 points:
    1. Individual written exam.
    2. Group assignments.

    In order to pass the course, the student must be examined on each learning outcome and thus have to participate in all examination moments.

    After completion of the course, students will receive grades on a scale related to the intended learning outcomes of the course. Passing grades are A, B, C, D and E. Failing grade is F.

  • Schedule

    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.
  • Course literature

    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.

  • Contact

    Course coordinator:

    Head of course: Thomas Carrington