Study programme 2018-2019 | Français | ||
Internal and External Auditing, Practical Skills and International Standards | |||
Programme component of Master's Degree in Management Professional Focus à la Warocqué School of Business and Economics |
Code | Type | Head of UE | Department’s contact details | Teacher(s) |
---|---|---|---|---|
UW-M2-SCGESS-010-M | Compulsory UE | COMBLE Karin | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
---|---|---|---|---|---|---|---|---|---|
| Français | 75 | 0 | 0 | 0 | 0 | 10 | 10.00 | 1st term |
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% |
Programme component | ||
---|---|---|
UW-M1-SCGEST-015-M Audit 1 : Reporting and control | ||
UW-M1-SCGESS-018-M Accounting Law and International Standards |
Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
A very good knowledge of general accountancy A good knowledge of accountancy law and company law The choice of complementary courses as control or legal competences is better.
Content of UE
3 chapters : the first examines audit of account in relevant legislation (Belgian and European), the second explain specifications of the legal control (audit risks, audit techniques, types of auditor’s reports…) and the third examined, by grouping balances (fixed assets, current assets, liabilities, income statement….), the different audit programs
Prior Experience
Not applicable
Type of Assessment for UE in Q1
Q1 UE Assessment Comments
The presentation of an ISA made during the year and is quoted for 25%. The assessment accounts for 75%. It is oral, two questions are asked, including a practical part, and preparation time is expected.
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
The assessment accounts for 75%. It is oral, two questions are asked, including a practical part, and preparation time is expected.
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
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 | Authorized |
W-COGE-021 | Authorized |