MGT304   Auditing   (20 credits)

Description

The aim of this module is to consider how successfully auditing carries out the roles that are assigned to it. An audit is the independent examination of, and expression of an opinion on, the financial statements of an enterprise. Audit has crucial roles to play in the processes of corporate and social governance, relating especially to the transmission of information to financial markets and individual/groups to whom organisations are accountable. In the `audit society', the meaning of audit has broadened to embrace diverse forms of inspection and non-financial performance reporting. This course is designed to introduce students to the major issues in auditing theory and practice, making reference to current contexts.

Reading List