Détails

Faculté	Faculté des sciences économiques et sociales et du management
Domaine	Gestion d'entreprise
Code	UE-EGE.00027
Langues	Anglais
Type d'enseignement	Cours
Cursus	Master
Semestre(s)	SP-2021

Horaires et salles

Horaire résumé	Mardi 15:15 - 18:00, Hebdomadaire (Semestre de printemps)
Heures par semaine	3

Enseignement

Enseignants	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. Moodle Link
Objectifs de formation	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	Non
Hors domaine	Non
BeNeFri	Oui
Mobilité	Oui
UniPop	Non

Documents

Bibliographie

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)

Examen oral - SP-2021, Session d'été 2021

Date	07.06.2021 13:00 - 14.06.2021 17:30
Mode d'évaluation	Par note
Description	Examination time 15 min.

Examen oral - SP-2021, Session de rattrapage 2021

Date	26.08.2021 08:00 - 12:00
Mode d'évaluation	Par note
Description	Examination time 15 min.