Module Descriptors
AUDIT AND ASSURANCE 1
ACCT60258
Key Facts
School of Justice, Security and Sustainability
Level 6
15 credits
Contact
Leader: Alison Maguire
Hours of Study
Scheduled Learning and Teaching Activities: 38
Independent Study Hours: 112
Total Learning Hours: 150
Assessment
  • EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 100%
Module Details
Module Additional Assessment Details
Details - Learning outcomes 1,2,3 and 4:
Examination
Time Constraint Examination (TCA)

To pass this module student must obtain 40% marks.

Module Learning Strategies
The learning strategy for the module requires students to commit 150 learning hours, of this there will be 38 hours of class support and 112 hours of independent and self directed study.

Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning

Apart from the lecture each week, various other methods as mentioned above will be used as learning strategies.
There will be workshop and tutorial sessions, students will be required to discuss and present various topics of the module in the class. Students are expected to be able to structure their own work and to work relatively independently under the guidance of the module teaching staff.
Module Indicative Content
Topics will be drawn from

- Overview of the audit process
- Conceptual framework of auditing
- Legal and regulatory framework of auditing
- Internal and external audit
- Legal and professional responsibilities of auditors
- The requirements relating to audit evidence and documenting an audit
- Planning an audit
Module Resources
The VLE (NETED)
The Internet
Word Processing software for use in the coursework
Printed and electronic journals.
Module Texts
Core Text
Content Team (2013) ACCA Complete Text - P7 - Advanced Audit and Assurance, Kaplan Publishing's.
Recommended Text
Messier,W.F., Glover, S. M., and Prawitt, D. F.(S2011) Auditing & Assurance Services: A Systematic ApproachPorter, B., Simon, J., and Hatherly, D. (2008). Principles of External Auditing. 3rd Edition. John Wiley & Sons.
Trussel, J. M., and Frazer, J. D. (2012). The Lakeside Company ¿ Case Studies in Auditing. 12th Edition. Pearson/Prentice Hall.
Davies, M. and Aston, J., (2010) Auditing fundamentals. Pearson Education