The audit profession and the public interest
-
Teaching
Details
Faculty Faculty of Management, Economics and Social Sciences Domain Business Administration Code UE-EGE.00027 Languages English Type of lesson Lecture
Level Master Semester SP-2024 Schedules and rooms
Summary schedule Tuesday 15:15 - 18:00, Hebdomadaire, PER 21, Room E130 (Spring semester)
Hours per week 3 Teaching
Documents
Bibliography Rick Hayes (3rd edition): Principles of Auditing – An Introduction to International Standards on Auditing, Pearson Longmann, ISBN 978-0273768173 / 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 (www.ifac.org) -
Dates and rooms
Date Hour Type of lesson Place 20.02.2024 15:15 - 18:00 Cours PER 21, Room E130 27.02.2024 15:15 - 18:00 Cours PER 21, Room E130 05.03.2024 15:15 - 18:00 Cours PER 21, Room E130 12.03.2024 15:15 - 18:00 Cours PER 21, Room E130 19.03.2024 15:15 - 18:00 Cours PER 21, Room E130 26.03.2024 15:15 - 18:00 Cours PER 21, Room E130 09.04.2024 15:15 - 18:00 Cours PER 21, Room E130 16.04.2024 15:15 - 18:00 Cours PER 21, Room E130 23.04.2024 15:15 - 18:00 Cours PER 21, Room E130 30.04.2024 15:15 - 18:00 Cours PER 21, Room E130 07.05.2024 15:15 - 18:00 Cours PER 21, Room E130 14.05.2024 15:15 - 18:00 Cours PER 21, Room E130 21.05.2024 15:15 - 18:00 Cours PER 21, Room E130 28.05.2024 15:15 - 18:00 Cours PER 21, Room E130 -
Assessments methods
Oral exam - SP-2024, Session d'été 2024
Assessments methods By rating Descriptions of Exams Examination time 15 min.
Oral exam - SP-2024, Session de rattrapage 2024
Assessments methods By rating Descriptions of Exams Examination time 15 min.
-
Assignment
Valid for the following curricula: BeNeFri - Sciences économiques et sociales
Version: 2018/SP_V01_SES_BeNeFri
Course > Master course offering for BeNeFri Students
Complementary learnings in SES or mobility students
Version: ens_compl_ses
Mster course offering for Mobility Students
Doc - Business Informatics
Version: 20210713
Elective courses > Wahlkurse UNIFR
Doc - Economics
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Economie quantitative
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management in Nonprofit-Organisation
Version: 2002/SA_V01_60ECTS Théoriques
Elective courses > Wahlkurse UNIFR
Doc - Sciences sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Sciences économiques et sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Ma - Accounting and Finance - 120 ECTS
Version: 2024/SP_V01_DD_Caen
UniFr courses > Modules "Data Analytics" and "Audit et Fiscalité": min. 2 courses > Domain Taxation and AuditUniFr courses > Elective courses - Max 18 ECTS > SES Master level coursesUniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Elective courses
Ma - Accounting and Finance - 90 ECTS
Version: 2021/SA_V01 Dès SA-2024
Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Elective coursesCourse - 72 ECTS > Modules "Data Analytics" and "Audit et Fiscalité": min. 3 courses > Domain Taxation and AuditCourse - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
Ma - Business Communication : Business Informatics - 90 ECTS
Version: 2020/SA_V02
Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
Ma - Business Informatics - 90 ECTS
Version: 2020/SA-v01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - Communication and Media Research - 90 ECTS
Version: 2015/SA_V01
Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
Ma - Communication and Society - 90 ECTS
Version: 2021/SA_V03
Forschungsbereiche > Inter- & Transdisciplinary Perspectives
Ma - Economics - 90 ECTS
Version: 2021/SA_V04
Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesCourse selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
Ma - European Business - 90 ECTS
Version: 2017/SA_v01
Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level coursesCourses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
Ma - International and European Business - 90 ECTS
Version: 2021/SA_v01 dès SA-2024
Courses > Additional courses > SES Master level coursesCourses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Elective courses
Ma - Management - 90 ECTS
Version: 2021/SA_v03 dès SA-2024
Courses: min. 72 ECTS > Elective courses > SES Master level coursesCourses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Elective courses
Ma - Management - 90 ECTS [MA]
Version: 2017/SA_v01
Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and ControlCourses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
Ma - Marketing - 90 ECTS
Version: 2021/V03 dès SA-2024
Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
MiMa - Business Informatics - 30 ECTS
Version: 2020/SA_V01
Cours > Modules management > ACC: Accounting and Control
MiMa - Gestion d'entreprise - 30 ECTS
Version: 2021/SA_V01
Elective courses - 30 ECTS > ACC: Accounting and Control