Auditing and Corporate Governance

TypeLectures/
Seminar-like tuition
ECTS Points6
Teaching CycleSummer Semester
Type of ExaminationWritten exam (60 Minutes)

Teaching Staff

Prof. Dr. Brigitte Eierle, Florian Ther, Contacts of Practitioners

Pre-conditions

None, but knowledge of bookkeeping and accounting according to the German Commercial Code is strongly recommended.  

Contents

 

In this module theoretical and normative principles of financial statements auditing are introduced and placed in the context of corporate governance. On the basis of case studies, knowledge acquired will be applied within smaller groups to selected audit areas.

Key learning topics are:

  • Integration of financial statements auditing into the system of corporate governance
  • Theoretical and normative principles of auditing financial statements
  • Risk-based auditing approach
  • Commissioning and audit planning
  • Audit evidence and procedures
  • Verdicts, reporting and audit documentation
  • Quality assurance and external quality control

Please note

All information is issued for guidance and can be subject to change.

Legally binding requirements regarding examination procedures is provided for your information by the Examination Board.