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ACC2020 : Auditing

  • Offered for Year: 2019/20
  • Module Leader(s): Dr Shanta Davie
  • Lecturer: Professor Louise Crawford, Dr Khansaa Tezeny
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


To enable students to understand what auditing means in the context of professional frameworks: how organisations try to seek audit assurance and how this is reported to the relevant stakeholders within an international context.

Outline Of Syllabus

Planning and risk assessment
Internal control      
Internal audit and corporate governance
Gathering audit evidence; assessing and using Internal controls and
Review and reporting
Professional ethics

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion164:0064:00N/A
Scheduled Learning And Teaching ActivitiesLecture152:0030:00N/A
Guided Independent StudyDirected research and reading150:0050:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00N/A
Guided Independent StudyIndependent study150:0050:00N/A
Teaching Rationale And Relationship

The syllabus requires students to master a wide range of principles and concepts, and then to apply to given scenarios. Helping students acquire this competence is best achieved by traditional lectures, supported by seminars, significant reading and question practice as private study.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination601A25Unseen exam
Written Examination1202A75unseen exam
Exam Pairings
Module Code Module Title Semester Comment
LAC2020Auditing1Both semester 1 and 2 exams are paired
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice questions provided
Prob solv exercises2MPractice questions provided
Assessment Rationale And Relationship

Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles and concepts involved.
Students will receive feedback on their progress through undertaking worked examples and questions in class and during seminars.

Reading Lists