 | Study programme 2020-2021 | Français | |
| Audit and International Standards of Audit | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-021 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 60 | 0 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
|---|
|
| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| 4 questions 1 theoretical question on the audit approach according to international audit standards 1 theoretical question on an ISA standard (to prepare in advance) 2 practical questions on the application of ISAs (substantive tests) |
Organisational arrangements for the end of Q1 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Oral exam (questions and answers, presentation of individual or group work, comment and argument about a written text...)
Description of the modifications to the Q1 2020-2021 online assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
4 questions
1 theoretical question on the audit approach according to international audit standards
1 theoretical question on an ISA standard (to prepare in advance)
2 practical questions on the application of ISAs (substantive tests)
Content of Learning Activity
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
Required Learning Resources/Tools
Caseware audit software installed on PCs in the computer room
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Conférences
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)