Study programme | Français | ||
Internal and External Auditing, Practical Skills and International Standards | |||
Programme component of Master's Degree in Business Engineering Professional Focus à la Warocqué School of Business and Economics |
Code | Type | Head of UE | Department’s contact details | Teacher(s) |
---|---|---|---|---|
UW-M2-IGGESS-010-M | Compulsory UE | COMBLE Karin | W711 - Comptabilité et gestion |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
---|---|---|---|---|---|---|---|---|---|
| Français | 75 | 0 | 0 | 0 | 0 | 10.00 | 10.00 |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
---|---|---|---|---|---|---|---|---|
W-COGE-017 | Internal Auditing and Risk Management | 15 | 0 | 0 | 0 | 0 | Q1 | 20.00% |
W-COGE-021 | Audit and International Standards of Audit | 60 | 0 | 0 | 0 | 0 | Q1 | 80.00% |
Unité d'enseignement | ||
---|---|---|
UW-M1-IGGEST-018-M Audit 1 : Reporting et contrôle | ||
UW-M1-IGGESS-025-M Droit des comptes annuels et normes internationales |
Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
Understand the accounting revision missions in their legal framework, study the specific aspects of certification, analyze and implement control techniques
Content of UE
Disclosure of all the theoretical aspects of accounting revision and ISA. Examination and testing program practice of financial statements by category or module. Practical work on real case basis. (TP) Also non ISAs detailed in are subject to individual analysis and a written work side, so that everyone has read all ISAs
Prior Experience
accounting, internal control, corporate law, tax law and other, statistics
Type of Assessment for UE in Q1
Q1 UE Assessment Comments
Written exam with a theoretical part and a practical, high quality part.
The presentation made during the year is also listed
Type of Assessment for UE in Q2
Q2 UE Assessment Comments
Not applicable
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
Not applicable
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Written exam with a theoretical part and a practical, high quality part.
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
---|---|
W-COGE-017 |
|
W-COGE-021 |
|
Mode of delivery
AA | Mode of delivery |
---|---|
W-COGE-017 |
|
W-COGE-021 |
|
Required Reading
AA | |
---|---|
W-COGE-017 | |
W-COGE-021 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
---|---|
W-COGE-017 | Not applicable |
W-COGE-021 | Not applicable |
Recommended Reading
AA | |
---|---|
W-COGE-017 | |
W-COGE-021 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
---|---|
W-COGE-017 | Not applicable |
W-COGE-021 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
---|---|
W-COGE-017 | Not applicable |
W-COGE-021 | Not applicable |
Grade Deferrals of AAs from one year to the next
AA | Grade Deferrals of AAs from one year to the next |
---|---|
W-COGE-017 | Autorisé |
W-COGE-021 | Autorisé |