{"id":null,"code":"721193S","name":{"valueFi":"Advanced Auditing and Assurance","valueEn":"Advanced Auditing and Assurance","valueSv":""},"credits":6.0,"minCredits":6,"maxCredits":6,"tags":[],"createdAt":1790533347003,"contentList":[{"title":{"valueFi":"Osaamistavoitteet","valueEn":"Learning outcomes","valueSv":""},"content":{"valueFi":"The course aims to provide students with an in-depth understanding of advanced topics in auditing and assurance, focusing on both theoretical foundations and current developments in the field. Upon successful completion, students will:\r\n\r\n - Understand key theories and fundamental concepts of auditing and assurance services.\r\n - Be able to describe and critically evaluate the audit process, audit environment, and regulatory frameworks.\r\n - Analyze audit quality, audit pricing, and the expectation gap between auditors and stakeholders.\r\n - Apply ethical principles and professional standards in auditing scenarios.\r\n - Develop skills to prepare a scientific research plan in the field of auditing.\r\n - Gain familiarity with emerging topics such as sustainability assurance.\r\n\r\nIn addition following generic skills essential for a Master’s graduate will be developed during the course:\r\n- Analytical, critical and creative thinking skills\r\n- Ethics skills\r\n- Communication, interaction, and digital skills","valueEn":"The course aims to provide students with an in-depth understanding of advanced topics in auditing and assurance, focusing on both theoretical foundations and current developments in the field. Upon successful completion, students will:\r\n\r\n - Understand key theories and fundamental concepts of auditing and assurance services.\r\n - Be able to describe and critically evaluate the audit process, audit environment, and regulatory frameworks.\r\n - Analyze audit quality, audit pricing, and the expectation gap between auditors and stakeholders.\r\n - Apply ethical principles and professional standards in auditing scenarios.\r\n - Develop skills to prepare a scientific research plan in the field of auditing.\r\n - Gain familiarity with emerging topics such as sustainability assurance.\r\n\r\nIn addition following generic skills essential for a Master’s graduate will be developed during the course:\r\n- Analytical, critical and creative thinking skills\r\n- Ethics skills\r\n- Communication, interaction, and digital skills","valueSv":""}},{"title":{"valueFi":"Sisältö","valueEn":"Content","valueSv":""},"content":{"valueFi":"The course covers, for example:\r\n\r\n - Introduction to financial statement auditing, including the purpose, scope, and significance of audits in the corporate environment.\r\n - Fundamental concepts of auditing, such as assurance, audit risk, materiality, internal controls, and professional judgment.\r\n - Audit process, encompassing the main phases to conducting audits.\r\n - Ethics and regulatory environment, focusing on professional standards, codes of conduct, and relevant legal frameworks.\r\n - Audit quality and audit fees from a research perspective, including factors influencing audit quality and fees.","valueEn":"The course covers, for example:\r\n\r\n - Introduction to financial statement auditing, including the purpose, scope, and significance of audits in the corporate environment.\r\n - Fundamental concepts of auditing, such as assurance, audit risk, materiality, internal controls, and professional judgment.\r\n - Audit process, encompassing the main phases to conducting audits.\r\n - Ethics and regulatory environment, focusing on professional standards, codes of conduct, and relevant legal frameworks.\r\n - Audit quality and audit fees from a research perspective, including factors influencing audit quality and fees.","valueSv":""}},{"title":{"valueFi":"Suoritustavat","valueEn":"Study Methods","valueSv":""},"content":{"valueFi":"A variety of study and learning methods are utilized in the course, including lectures, independent study, group work, and different types of assignments. These include presentations, written and analytical tasks, learning diaries, an exam, and voluntary assignments.\r\n\r\nSome lectures (e.g., guest lectures) require mandatory attendance. Absences can be compensated with additional assignments.\r\n\r\nActive participation in course activities is expected.","valueEn":"A variety of study and learning methods are utilized in the course, including lectures, independent study, group work, and different types of assignments. These include presentations, written and analytical tasks, learning diaries, an exam, and voluntary assignments.\r\n\r\nSome lectures (e.g., guest lectures) require mandatory attendance. Absences can be compensated with additional assignments.\r\n\r\nActive participation in course activities is expected.","valueSv":""}},{"title":{"valueFi":"Toteutustavat","valueEn":"Teaching Methods","valueSv":""},"content":{"valueFi":"Face-to-face lectures and seminars (36 h), group work (40 h), and self-study and independent work (84 h). The lectures and seminars include two guest lecturers, one from academia and another from audit practice.","valueEn":"Face-to-face lectures and seminars (36 h), group work (40 h), and self-study and independent work (84 h). The lectures and seminars include two guest lecturers, one from academia and another from audit practice.","valueSv":""}},{"title":{"valueFi":"Oppimateriaalit","valueEn":"Learning material","valueSv":""},"content":{"valueFi":"<p><strong>Textbook</strong>: Hayes, Wallage, and Eimers: Principles of International Auditing and Assurance (4th Edition, e-book).</p>\r\n\r\n<p><strong>Research Articles</strong>: Selected readings provided via Moodle.</p>\r\n\r\n<p><strong>Lecture Notes</strong>: Comprehensive slides covering course topics.</p>\r\n\r\n<p><strong>Additional Materials</strong>: Supplementary readings and resources shared by lecturers.</p>","valueEn":"<p><strong>Textbook</strong>: Hayes, Wallage, and Eimers: Principles of International Auditing and Assurance (4th Edition, e-book).</p>\r\n\r\n<p><strong>Research Articles</strong>: Selected readings provided via Moodle.</p>\r\n\r\n<p><strong>Lecture Notes</strong>: Comprehensive slides covering course topics.</p>\r\n\r\n<p><strong>Additional Materials</strong>: Supplementary readings and resources shared by lecturers.</p>","valueSv":""}},{"title":{"valueFi":"Lisätiedot","valueEn":"Further information","valueSv":""},"content":{"valueFi":"Target group: Elective for major students in accounting and finance.","valueEn":"Target group: Elective for major students in accounting and finance.","valueSv":""}},{"title":{"valueFi":"Kurssikirjallisuus","valueEn":"Literature","valueSv":""},"content":{"valueFi":"1. Hayes, Wallage, and Eimers: Principles of International Auditing and Assurance, 4th Edition.\r\n\r\n\r\n ","valueEn":"1. Hayes, Wallage, and Eimers: Principles of International Auditing and Assurance, 4th Edition.\r\n\r\n\r\n ","valueSv":"1. Hayes, Wallage, and Eimers: Principles of International Auditing and Assurance, 4th Edition.\r\n\r\n\r\n "}},{"title":{"valueFi":"Esitietovaatimukset","valueEn":"Qualifications","valueSv":""},"content":{"valueFi":"The required prerequisite is a basic understanding of external auditing. The recommended prerequisite is the completion of the following courses: 721138S Fundamentals of Accounting and 721132A Auditing.","valueEn":"The required prerequisite is a basic understanding of external auditing. The recommended prerequisite is the completion of the following courses: 721138S Fundamentals of Accounting and 721132A Auditing.","valueSv":""}},{"title":{"valueFi":"Arviointiasteikko","valueEn":"Assessment scale","valueSv":""},"content":{"valueFi":"1-5/HYL","valueEn":"1-5/FAIL","valueSv":"1-5/FAIL"}},{"title":{"valueFi":"Arviointikriteerit","valueEn":"Assessment criteria","valueSv":""},"content":{"valueFi":"The final grade for the course is determined using a numerical scale from 1 to 5, where zero indicates a fail.\r\nDetailed assessment criteria and the weighting of different components will be presented in the introductory lecture.","valueEn":"The final grade for the course is determined using a numerical scale from 1 to 5, where zero indicates a fail.\r\nDetailed assessment criteria and the weighting of different components will be presented in the introductory lecture.","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 2","valueEn":"Evaluation criteria 2","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 3","valueEn":"Evaluation criteria 3","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Arviointikriteerit 4","valueEn":"Evaluation criteria 4","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Pääasiallinen opetuskieli","valueEn":"Primary Teaching Language","valueSv":""},"content":{"valueFi":"englanti","valueEn":"English","valueSv":"engelska"}},{"title":{"valueFi":"Taso","valueEn":"Level","valueSv":""},"content":{"valueFi":"Syventävät opinnot","valueEn":"Advanced Studies","valueSv":"Syventävät opinnot"}},{"title":{"valueFi":"Oppiaine","valueEn":"Subject","valueSv":""},"content":{"valueFi":"Laskentatoimi","valueEn":"Accounting","valueSv":""}},{"title":{"valueFi":"Vastuuhenkilöt","valueEn":"Person in charge","valueSv":""},"content":{"valueFi":"Jenni Jääskö","valueEn":"Jenni Jääskö","valueSv":"Jenni Jääskö"}},{"title":{"valueFi":"Luokittelu","valueEn":"Classification","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}},{"title":{"valueFi":"Linkit","valueEn":"Links","valueSv":""},"content":{"valueFi":"","valueEn":"","valueSv":""}}]}