Institute of Accounting and Auditing

Auditing I

More information

ATTENTION: Due to the corona pandemic, the winter semester 2020/2021 will take place online! Further information about the lecture can be found here.

The Moodle course is open until 15.11.2020. For a later registration you need a password, which you can get from the instructor on request.

Lecture dates

Date Time Notes
Monday, 02. November 2020 16:15 - 17:45 Live-Session via BigBlueButton
Monday, 09. November 2020 16:15 - 17:45  
Monday, 16. November 2020 16:15 - 17:45  
Monday, 23. November 2020 16:15 - 17:45 Live-Session via BigBlueButton
Monday, 30. November 2020 16:15 - 17:45  
Monday, 07. December 2020 16:15 - 17:45  
Monday, 14. December 2020 16:15 - 17:45  
Monday, 21. December 2020 16:15 - 17:45 Live-Session via BigBlueButton
Monday, 28. December 2020 16:15 - 17:45  
Monday, 04. January 2021 16:15 - 17:45  
Monday, 11. January 2021 16:15 - 17:45  
Monday, 18. January 2021 16:15 - 17:45  
Monday, 25. January 2021 16:15 - 17:45  
Monday, 01. February 2021 16:15 - 17:45  
Monday, 08. February 2021 16:15 - 17:45  
Monday, 15. February 2021 16:15 - 17:45

Content

  • Motivation of audit services
  • Theoretical aspects of the audit process
  • Access to the profession of an auditor
  • Professional organizations
  • Auditing standards
  • Auditor's responsibility
  • Framework of the audit process
  • Application acceptance and audit planning

 

Exam in the first examination period

The exam is offered during the winter semester 2020/2021 as an open exam.

Date:

 tba

Prerequisites:

 

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:

  
  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters

Exam in the second examination period

The exam is offered during the winter semester 2020/2021 as an open exam.

Date:

 tba

Prerequisites:

 

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:

  
  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters
General information
Module Auditing I
Dates Monday, 16:00 - 18:00, online
Links moodle Modulbeschreibung
Course language German