EPN-V2

ØARR4400 Revisjon Emneplan

Engelsk emnenavn
Auditing
Omfang
10.0 stp.
Studieår
2025/2026
Emnehistorikk
Timeplan
  • Innledning

    Gradert skala A-F.

  • Anbefalte forkunnskaper

    ØARR4100 Financial Accounting and ØARR4000 Business Law

  • Forkunnskapskrav

    Det benyttes en intern og en ekstern sensor til sensurering av besvarelsene.

    Et uttrekk på minst 25 % av besvarelsene sensureres av to sensorer. Karakterene på de besvarelsene som er vurdert skal danne grunnlag for å fastsette nivå på resten av besvarelsene.

  • Læringsutbytte

    Einar Belsom

  • Arbeids- og undervisningsformer

    Faget bygger på obligatoriske emner fra de to første årene i bachelorstudiet og særlig på Mikroøkonomi og Bedriftsøkonomi eller tilsvarende emner.

  • Arbeidskrav og obligatoriske aktiviteter

    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.

  • Vurdering og eksamen

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

  • Hjelpemidler ved eksamen

    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 relevant laws and regulations (specific content is shown on Canvas).

  • Vurderingsuttrykk

    Grade scale A-F

  • Sensorordning

    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.