Skip to main content


ACC3008 : Auditing as Social Accountability

  • Offered for Year: 2019/20
  • Module Leader(s): Dr Shanta Davie
  • Demonstrator: Miss Meryem Altaf
  • 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 develop social scientific explanations about policies and practices of auditing within particular economic, political and societal contexts.

Outline Of Syllabus

Auditor independence
Audit policy making and regulation
Corporate governance
Equality and diversity
Expectations gap
Money laundering
Notions of accountability
Research methodology
Reporting responsibilities
True and fair view

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:4060:40N/A
Scheduled Learning And Teaching ActivitiesLecture152:0030:00N/A
Guided Independent StudyDirected research and reading153:0053:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00Seminars
Scheduled Learning And Teaching ActivitiesDrop-in/surgery20:100:20N/A
Guided Independent StudyIndependent study150:0050:00N/A
Teaching Rationale And Relationship

- Lectures introduce the subject material.
- Seminars allow students to further develop knowledge and understanding of the subject as well as to develop relating and oral communication skills.
- Private study allows students to further explore the epistemological bases of the subject.

Assessment Methods

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

Description Length Semester When Set Percentage Comment
Written Examination902A50N/A
Other Assessment
Description Semester When Set Percentage Comment
Essay2M50Individual essay of 2,000 words
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice questions provided
Prob solv exercises2MPractice questions provided
Assessment Rationale And Relationship

- The written exam tests student's knowledge and understanding of the subject.
- The essay examines students more specifically in relation to their:
* understanding of the epistemological bases of a specific area of auditing,
* awareness of recent developments in the chosen area of auditing, and
* ability to communicate their findings effectively in written form.

Reading Lists