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GEST0025-1

Financial audit

[ version française ]

Duration :30h Th, 15h Pr
Credits/ECTS :
diplôme d'études spécialisées en droit (droit économique et fiscal)
2nd year of a management engineering's degree5
3rd year of a management engineering's degree5,5
Holder(s) :Henri Olivier
Course contents : Auditing can be defined as a process of critical analysis of systems, documents and other audit evidences in order to determine the validity of accounting records and management assertions related to financial information or to assess the compliance with defined procedures or contractual engagements.

Having studied the importance of control systels in the organisation of business, the first part of the course studies the major phases of the audit. Lectures are supported by case studies.

The accent is placed on the application of international standards on auditing and standards of the Belgian Institute of Auditors.

The second part is analyses the position of the commissaire in a the Belgian company law, ethics and independence and quality assurance systems.
Course objective : Highlight the principles of internal control in the organisation of a company, introduce students to the method of financial statements auditing, to technical standards, standards of ethics and other assurance engagements.
Prerequisites : .Good knowledge of financial accounting and company law
Workshops : Each lecture includes a case study
Organization : Lectures take place in the first half year. They comines presentations and case studies.
Written notes : Syllabus and slides available electronically

Recommended textbooks:

- Messier W.F.jr et Eilifsen A."Auditing and Assurance Services, International Edition" Ed Mc Graw Hill. 2006.
- Arens A.,Elder R. and Beasley M. "Essentials of Auditing and Assurance Services" Ed Prentice Hall. 2002.
Assessment : Oral
Contacts : Henri.Olivier@ulg.ac.be
Remarks : Language of the lectures: French




ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 18/05/2007
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