ACC2020 : Auditing
- Offered for Year: 2024/25
- Module Leader(s): Dr Shanta Davie
- Lecturer: Professor Louise Crawford
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 1 Credit Value: | 10 |
| Semester 2 Credit Value: | 10 |
| ECTS Credits: | 10.0 |
| European Credit Transfer System | |
Aims
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
Review and reporting
Professional ethics
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Scheduled Learning And Teaching Activities | Lecture | 14 | 2:00 | 28:00 | PiP Lectures |
| Guided Independent Study | Assessment preparation and completion | 60 | 1:00 | 60:00 | Time for students to complete formative and summative coursework & assessment. |
| Scheduled Learning And Teaching Activities | Small group teaching | 6 | 1:00 | 6:00 | PiP seminars |
| Guided Independent Study | Independent study | 39 | 1:00 | 39:00 | Balance to make 200 hours overall. |
| Guided Independent Study | Independent study | 66 | 1:00 | 66:00 | Estimated based on 3 hours per teaching week (not necessarily to do in that week). |
| Scheduled Learning And Teaching Activities | Module talk | 1 | 1:00 | 1:00 | PiP Module talk |
| Total | 200:00 |
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 lecture materials, supported by seminars, significant reading and question practice as guided independent study.
Assessment Methods
The format of resits will be determined by the Board of Examiners
Exams
| Description | Length | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|---|
| Written Examination | 60 | 1 | A | 25 | Written examination 1 |
| Written Examination | 120 | 2 | A | 75 | Written examination 2 |
Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
|---|---|---|---|
| Prob solv exercises | 1 | M | Practice questions provided |
| Prob solv exercises | 2 | M | Practice 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.
In the case of an alternative semester 2 assessment (worth 75% of the overall module mark) being necessary due to circumstances, the module leader will in the first instance consult with the DPD as to the requirements of the professional accrediting body to discuss possible acceptable alternatives.
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC2020's Timetable