Auditing

Module Code
563
Module Coordinator
  • Prof. Dr. rer. pol. Frank Althoff
Teacher
  • Prof. Dr. rer. pol. Frank Althoff
Short Description
Legal framework, aims of an audit, ways of carrying out an audit
Learning Objectives

This module sets out the legal framework for the auditing of accounts and explains the aims of the audit (in compliance
with legal norms), the way in which it is carried out and the means applied (e.g. personal computer).

Contents

General introduction to auditing: auditing as a means of surveying companies, ways of carrying out an audit, dividing up
the different areas for the audit, using questionnaires, documenting the auditing process. Legal basis for the annual
audit: legal background (mercantile and commercial law in Germany). Content of the different features of the audit.
Auditor‘s report. Result of the audit (certification).

Expertise
Method Competence
Social Competence
Self Competence
Duration in Semester
1
Instruction Language
German
Total Effort
6.0 CrP; an estimated 180 hours
Weekly School Hours
4
Method of Instruction

lectures

Requirements for the awarding of Credit Points

Klausur

Evaluation Standard

Grading pursuant § 9 according to provision (Part I of the exam regulations).

Availability
Semesterly
References

IDW (Hrsg.), Prüfungsstandards und Stellungnahmen zur Rechnungslegung, Düsseldorf
Graumann, Wirtschaftliches Prüfungswesen, aktuellste Aufl., Herne
IDW (Hrsg.), Wirtschaftsprüferhandbuch, aktuellste Aufl., Düsseldorf, Band I und Band II
Beck ?scher Bilanzkommentar, aktuellste Aufl., München

Study Aids
  • current editions: HGB, AktG, GmbHG
  • lecture scripts
Prerequisite Modules
Recommended Prerequisites

461, 103, 202