Study programme 2021-2022 | Français | ||
Legal assignments - AAEP | |||
Learning Activity |
Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
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W-COGE-060 |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
---|---|---|---|---|---|---|---|
Français | Français | 18 | 0 | 0 | 0 | 0 | Q2 |
Content of Learning Activity
The CPA's legal function: control function.
IRE publications for the profession
ISA 200, 220, 240 standards, other Belgian standards related to the statutory auditor's mission and the statutory auditor's report.
Types of assignments: contractual assignments (limited review, reasonable assurance), permanent legal assignments, conventional legal assignments.
Permanent legal mission, audit of annual and consolidated accounts, certification with the Works Council.
Occasional legal missions: contributions based on assets, quasi-contribution in the SA, modifications, mergers, splits, dissolutions of companies and non-profit organizations, mission of informed consent, distributions, conflicts of interest, ..
Comparison between the missions of company auditors.
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
Type of Teaching Activity/Activities
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)