The module content is split into approximately 75% Auditing and 25% Corporate Governance in line with the relevant ACCA Auditing and Corporate Governance syllabus.
Auditing:
This part of the module introduces students to the Legal and Regulatory Framework within which the audit is conducted. Concentrating on Ethical and Quality Control Standards, Auditing Standards, Independence, Fraud, Internal Auditing, Audit Evidence and Environmental Auditing.

The concepts, principles and techniques of auditing will be explored. This will include the stages in the audit processes, Audit Planning and Risk Assessment, Internal Controls, Compliance Testing, Substantive Testing, Computer Controls, Audit Opinion and Audit Reporting.

Corporate Governance:
This part of the module aims to cover a range of corporate governance topics. The focus will be on the relevance and importance of Corporate Governance, Board of Directors and Committee structure and responsibilities, regulations relevant to company directors and officers, and corporate governance reporting.

The learning strategy for the module requires students to commit 350 learning hours (including assessment) of which there will be 72 hours of tutor led learning and 240 hours of independent and self directed study.

The number of study hours for this module is 350 hours in order to meet the Professional Body accreditation requirements.
Students will engage with:
- A mix of lectures/tutorials/large and small group activities, plus self-directed learning. Learning support material will be provided for independent/self-directed learning
- Participation in group activities, including presentations
- Directed reading
- Their own (contemporary) research
- Formative assessment e.g. online tests

Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
Plus:
Websites of UK CCAB Accounting Bodies
Websites of International Accounting Bodies

Gray, I. and Manson, S. (2019) The Audit Process: Principles, Practice and Cases, 7th Edition. Cengage Learning.
Millichamp, A. & Taylor, J. (2017) Auditing, 11th Edition. Cengage Learning EMEA.
Mallin, Christine A. (2015) Corporate Governance, 5th Edition. Oxford: Oxford University Press
Goergen, Marc (2012) International Corporate Governance, Pearson.

At the end of Semester One - 2-hour examination with extra 10 mins reading time weighted at 50% (All Auditing)

At the end of Semester Two – 2-hour examination with extra 10 mins reading time weighted at 50% (50:50 Auditing and Risk Fraud Management)

PLEASE NOTE ALTERNATIVE ASSESSMENTS FOR Semester 1 2020/21 DUE TO COVID-19 AS FOLLOWS: Written Exam - 3 hrs (including an additional 30 mins for writing and attaching the answers via Turnitin (2020/21 Covid-19) - 50% Written Exam - (including an additional 30 mins for writing and attaching the answers via Turnitin (2020/21 Covid-19) - 50%