ØARR4400 Auditing Course description

Eksamen vurderes med gradert skala med fem trinn fra A til E for bestått og F for ikke bestått.

ØARR4100 Financial Accounting and ØARR4000 Business Law

Det benyttes to interne sensorer. Tilsynssensor er knyttet til emnet, for å føre tilsyn med eksamens- og sensurordningen, og skriver en tilsynsrapport. Tilsyn for emnet skjer hvert tredje år.

• Yrke, organisasjon og ledelse

  • Yrkesmessige utfordringer i skole, samfunn og arbeidsliv, likestilling
  • Samfunnsdanning, demokrati og medborgerskap
  • Analyse av utviklingstrekk og fremtidsscenarier knyttet til samfunnsoppgaver og aktuelle yrker i et nasjonalt og internasjonalt perspektiv.
• Forskningsmetode

• Innovasjon og utvikling

  • Teknikk-, produkt- og tjenesteutvikling
  • Digitalisering og robotisering
  • Bærekraft og etikk

Praksis

• Yrkesfaglig praksis minimum 5 dager og eventuelt resterende dager til minimum 60 dager

The course is taught in plenary lectures, and students work on exercises and discuss cases in groups and plenary sessions.

The following coursework requirements must have been approved in order for the student to take the exam:

• Coursework 1: One written assignment must be handed in by a set deadline during the semester. The scope of the assignment (number of pages) varies depending on the nature of the assignment.

All required coursework must be completed and approved by the given deadline in order for the student to take the exam. If the coursework requirement has not been approved, the student will be given the opportunity to submit an improved version by the given deadline.

The exam in the course is a supervised exam of 5 hours.

The following aids are permitted:

• Calculator (see regulations for the use of calculators in the programme description)
• One dictionary (either first language-English/English-first language or English/English)

Students will be provided access to a pdf file on the exam computer that contains the following content:

• IAASB Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (Volume I and Volume II)
• Norwegian Auditor Act (in English)
• The Norwegian Code of Practice for Corporate Governance (in English)
• IESBA Handbook of the international code of ethics for professional accountants

Grade scale A-F

The exam papers are assessed by one internal and one external examiner.

At least 25% of the exam papers will be assessed by two examiners. The grades awarded for the papers assessed by two examiners form the basis for determining the level for all the exam papers.