Year / Semester: AS 15 (Semester Course)  
Course: The audit profession and the public interest  
Code: 6620-0217  
Course Language : English  
Lecturer: Noesberger T.  
Level: Master  
Hours per week: 3  
ECTS: 4.5  
Course Goals: The course covers the various influences on the audit profession. A major focus is placed on the role of the auditor in the current environment, ethics, independence as well as responsibility and liability. After the course a student should be able to follow the current discussions regarding the audit function.  
Course Description: The topic of the course are legal and professional standards regulating the audit profession in Switzerland and internationally. Major focus is placed on the role of the auditor, ethics, independence as well as responsibility and fraud.  
Reference Books, Duplicated Notes: Rick Hayes( 2nd Edition, 2004) : “Principles of Auditing: An Introduction to International Standards on Auditing” FT Prentice Hall, ISBN 0-273-68410-8 / International Auditing and Assurance Standards Board: Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements, vol. 1+2, free download from the website of the International Federation of Accountants (  
Course Frequency: each year  
Examinations Information:
Examination Regulation: Regulations from May 19th, 2014 on the organisation of assessments at the Faculty of Economics and Social Sciences of the University of Fribourg  
Examinations Periods:  Winter 16; Re-assessment 16  
Type of Assessment: oral exam: Only dictionnary allowed

  • No course enrollment at semester start.
  • The registration period winter period 2016 for the exam will be from November 30th to December 11th 2015 on mySES.
  • The registration period re-assessment period 2016 for the exam will be from July 25th to August 5th 2016 12:00 am on mySES.
  • Without registration in the given period, no exam in the choosen period can be taken. Please take note of the deadline.
Duration of Examination:  15 Min  
Language(s) of Assessment: English  
Study Programme:
Valid for the following programmes:
  • Master in Management; Module 5: Accounting and Control (ACC)
  • Master in Accounting and Finance; Module Accounting and Control (ACC)
  • Master in European Business; Module Accounting and Control (ACC)
  • Master in Informationsmanagement
  • Benefri-Konvention Wirtschaftswissenschaften