Module Specifications..
Current Academic Year 2024 - 2025
Please note that this information is subject to change.
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Description To develop further students' understanding of modern auditing procedures. To develop students understanding of audit completion, ability to evaluate audit findings, form a conclusion of the audit report. | |||||||||||||||||||||||||||||||||||||||||
Learning Outcomes 1. Complete substantive audit testing on individual audit components, including non-current assets, inventories, receivables, bank, payables and reserves. 2. Identify and evaluate the appropriateness and sufficiency of audit evidence. 3. Assess audit concerns with regard to post-balance sheet events, contingencies and going concern. 4. Perform a review of audit work documentation and audit conclusions. 5. Identify and evaluate the appropriateness of unqualified, modified and qualified audit reports. | |||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and Learning Activities
Audit Testing, Procedures and TechniquesDesign and execution of audit testing for Balance Sheet components, including non-current assets, inventory, revenue and receivables, bank and cash, purchases and payables, share capital and reserves; Audit of group financial statements.Audit Review and ReportingGoing concern considerations and subsequent events review; Related parties; Contingencies and commitments; Analytical Review; Final review of audit work; Representations by management; Communication with those charged with governanceAudit ReportingConsideration of true and fair view. Conclusion of an audit. Formation of an audit opinion; Audit reports including qualified audit reports. | |||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||
Programme or List of Programmes
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