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| GEST0887-1 | Advanced Auditing | |||||||||||
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| Duration : | 30h Th | |||||||||||
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| Holder(s) : | Michel Grignard | |||||||||||
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| Course contents : | General points : - Status & environment of the auditor Accounts auditing : - Application of processes to audit all columns of assets & liabilities, profits & losses, and the notes to the yearly accounts - Application in company cases Auditing of the administrative organization or of the internal control system : - Analysis of general auditing principles : division of labor, definition of attributions, the need for written instructions, authorized signatures, layout of premises, budgeting control, the use of computers, etc. - Cases illustrating those principles - Traditional division of the company into cycles : purchases, production, sales, wages, etc. | |||||||||||
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| Course objective : | This course aims at bringing together all subjects linked to finance to set up a critical analysis of the company. | |||||||||||
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| Prerequisites : | FIN 505 Accounting & Finance FIN 504 Corporate Accounting FIN 524 Financial Analysis FIN 503 Cost Accounting FIN 502 Management Accounting | |||||||||||
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| Organization : | Lecture divided into 2 parts : theoretical study & case studies. | |||||||||||
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| Written notes : | - BARBIER E., "L'audit interne", Ed. d'organisation, Paris, 1989, 115 pages. - LURKIN P., "Etats financiers, analyse et interprétation", Ed. De Boeck, Bruxelles, 1990, 445 pages. - SIMONS P., "L'audit financier", Ed. d'organisation, Paris, 1987, 110 pages. | |||||||||||
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| Assessment : | 1st session assessment : oral examination 2nd session assessment : oral examination prolonged 2nd session assessment : oral examination | |||||||||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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