 | Study programme 2021-2022 | Français | |
| Auditor Independence - AAEP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-086 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 18 | 0 | 0 | 0 | 0 | Q1 |
Content of Learning Activity
* Organization of the accounting profession: IRE, Public supervision, Itaa, monopoly.
* Access to the profession of auditor.
* Ethics, topics by theme: compatible and prohibited activities, professional secrecy, professional discretion, relations with customers, fees, advertising and services offered, relations with colleagues and members of the IEC.
* Independence: conceptual framework, scope, principles, application to mission.
* Philosophical aspects related to independence; skepticism, free examination, expectation gap, attribution theory.
* Independence of the CPA abroad and in Belgium, standards, regulations, definitions.
* General framework of the issue related to independence: Identification of risks, Safeguard measures, publication of fees.
* Thematic approach, specific circumstances: financial relations, business relations, employment relations, family and non-family ties, non-audit services, rotation, responsibility, skepticism, organization of work, internal organization, engagement letter, incompatibilities, control , supervision, discipline.
* Cases, source ICCI.
* Training
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
- From a distance
Type of Teaching Activity/Activities
- Cours magistraux
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)