The audit profession and the public interest
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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-2021 Schedules and rooms
Summary schedule Tuesday 15:15 - 18:00, Hebdomadaire (Spring semester)
Hours per week 3 Teaching
Teachers - Nösberger Thomas
Assistants - Demiri Zana
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.
Training objectives 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. Softskills No Off field No BeNeFri Yes Mobility Yes UniPop No 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 23.02.2021 15:15 - 18:00 Cours PER 21, Room C230 02.03.2021 15:15 - 18:00 Cours PER 21, Room C230 09.03.2021 15:15 - 18:00 Cours PER 21, Room C230 16.03.2021 15:15 - 18:00 Cours PER 21, Room C230 23.03.2021 15:15 - 18:00 Cours PER 21, Room C230 30.03.2021 15:15 - 18:00 Cours PER 21, Room C230 13.04.2021 15:15 - 18:00 Cours PER 21, Room C230 20.04.2021 15:15 - 18:00 Cours PER 21, Room C230 27.04.2021 15:15 - 18:00 Cours PER 21, Room C230 04.05.2021 15:15 - 18:00 Cours PER 21, Room C230 11.05.2021 15:15 - 18:00 Cours PER 21, Room C230 18.05.2021 15:15 - 18:00 Cours PER 21, Room C230 25.05.2021 15:15 - 18:00 Cours PER 21, Room C230 01.06.2021 15:15 - 18:00 Cours PER 21, Room C230 -
Assessments methods
Oral exam - SP-2021, Session d'été 2021
Date 07.06.2021 13:00 - 14.06.2021 17:30 Assessments methods By rating Descriptions of Exams Examination time 15 min.
Oral exam - SP-2021, Session de rattrapage 2021
Date 26.08.2021 08:00 - 12:00 Assessments methods By rating Descriptions of Exams Examination time 15 min.
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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 - 90 ECTS
Version: 2021/SA_V01
Course - 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 coursesCourse - 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
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 - Information Management - 90 ECTS
Version: 2019/SA_V01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - International and European Business - 90 ECTS
Version: 2021/SA_V01
Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and ControlCourses > 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 courses
Ma - Management - 90 ECTS
Version: 2021/SA_V01
Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and ControlCourses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level 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/SA_V02
Courses > 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