ØARR4400 Revisjon Emneplan

Arbeidsformene veksler mellom forelesning, seminar og arbeidsoppgaver. Sentrale begreper diskuteres i forelesninger og seminarer. I tillegg må studentene studere pensumlitteraturen nøye for å bli fortrolig med de relevante teoriene og metodene.

ØARR4100 Financial Accounting and ØARR4000 Business Law

Eksamen består av individuell skriftlig eksamen under tilsyn på seks timer.

Ny/utsatt eksamen

Ny/utsatt eksamen arrangeres som ved ordinær eksamen.

After completing the course, the student should have the following overall learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge

The student has

• in-depth knowledge of the audit process (client acceptance, planning, understanding the entity and its risks, evaluation of internal controls, execution of testing, evaluation of audit evidence, completing the audit, and audit reporting)
• an understanding of the content of professional standards (such as the International Standards on Auditing (ISAs), IESBA code of ethics, and the Norwegian Auditors Act)
• an understanding of supply and demand of assurance services, financial reporting quality, and regulatory oversight of the audit profession
• knowledge of the differences between financial statement audits, attestations, and assurance of sustainability reports

Skills

The student can

• plan an audit, including determining materiality
• assess the risk of material misstatement of the financial statements, including assessing the risk of fraud
• identify relevant internal controls and evaluate evidence of test of controls
• evaluate the nature, timing and extent of executed audit procedures and obtained audit evidence
• express an appropriate audit opinion, including taking into account going concern considerations

General competence

The student exercises professional skepticism and conducts audits in line with professional standards

Det benyttes gradert karakterskala fra A til E for bestått og F for ikke bestått eksamen.

Eksamen bedømmes av to interne sensorer. Emnet er underlagt tilsynssensur, i henhold til retningslinjer for oppnevning og bruk av sensorer.

Ingen.

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

Selv om temaene vitenskapsteori og forskningsmetode presenteres separat nedenfor, må de ses i sammenheng slik at studentene kan forstå forholdet mellom kunnskapsformer og tilnærminger.

Vitenskapsteori omfatter blant annet:

• innføring i ulike vitenskapsteoretiske retninger og deres posisjon innenfor utdanningsforskning
• grunnlagsproblematikk knyttet til undervisning, fagutvikling og læring sett i lys av ulike vitenskapsteoretiske tilnærminger
• forskningsetikk

Forskningsmetode omfatter blant annet:

• fellesfaglige forskningsmetodiske begreper, herunder allmenn pålitelighets- og gyldighetsproblematikk
• ulike forskningsmetoder med særlig relevans for utdanningsmessige kontekster
• kunnskap om forskningsdesign og anvendelse av forskningsmetodikk i mastergradsarbeid

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.