6 ECTS credits
179 h study time
Offer 2 with catalog number 4006443FNR for all students in the 2nd semester at a (F) Master - specialised level.
The course Auditing Theory and Ethics consists of two parts:
The first part on ‘audit ethics’ gives an overview of the Belgian audit regulation with regard to independency, compatible and non-permitted activities, competence requirements, the professional secret, audit fees and client relations, solicitation and advertising,...
The second part reviews the main ‘international standards on auditing’.
Depending on current news or events extra information will be made available on Canvas.
Students master ethical requirements for auditors.
Students know about new developments in audit profession.
Students are able to analyse specific problems in auditing.
Students understand approach used in all important audit engagements.
Students have an insight in international standards on auditing (ISAs).
Students are prepared for a CPA exam.
The final grade is composed based on the following categories:
Oral Exam determines 50% of the final mark.
Written Exam determines 50% of the final mark.
Within the Oral Exam category, the following assignments need to be completed:
Within the Written Exam category, the following assignments need to be completed:
The examination of the part ‘international standard on auditing’ is written and closed book (1 hour).
This written examination is followed by a mandatory oral exam (closed book) on ‘Audit ethics’.
This offer is part of the following study plans:
Master of Business Engineering: Standaard traject (only offered in Dutch)
Master of Business Economics: Standaard traject (only offered in Dutch)
Master of Teaching in Economics: standaard traject (90 ECTS, Etterbeek) (only offered in Dutch)