Registry
Module Specifications
Archived Version 2021 - 2022
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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 and opinion in relation to 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, provisions, contingencies, related parties 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 |
MBS | MSc in Accounting |
- See the module specification for AC515 in 2003 - 2004
- See the module specification for AC515 in 2004 - 2005
- See the module specification for AC515 in 2005 - 2006
- See the module specification for AC515 in 2006 - 2007
- See the module specification for AC515 in 2007 - 2008
- See the module specification for AC515 in 2008 - 2009
- See the module specification for AC515 in 2009 - 2010
- See the module specification for AC515 in 2010 - 2011
- See the module specification for AC515 in 2011 - 2012
- See the module specification for AC515 in 2012 - 2013
- See the module specification for AC515 in 2013 - 2014
- See the module specification for AC515 in 2014 - 2015
- See the module specification for AC515 in 2015 - 2016
- See the module specification for AC515 in 2016 - 2017
- See the module specification for AC515 in 2017 - 2018
- See the module specification for AC515 in 2018 - 2019
- See the module specification for AC515 in 2019 - 2020
- See the module specification for AC515 in 2020 - 2021
- See the module specification for AC515 in 2021 - 2022
- See the module specification for AC515 in 2022 - 2023
- See the module specification for AC515 in 2023 - 2024
- See the module specification for the current year