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| GEST0025-1 | Financial audit
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| Duration : | 30h Th, 15h Pr |
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| Credits/ECTS : |
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| Holder(s) : | Henri Olivier |
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| Language : | Langue française |
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| 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. |
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| 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. |
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| Prerequisites : | Good knowledge of financial accounting and company law; sections of the courses refer to statistical sampling and information systems. |
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| Workshops : | Each lecture includes a case study |
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| Organization : | Lectures take place in the second half year; six morning sessions of 4 hours.
Lectures are given in the French language.
Each session combines presentations and case studies. |
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| 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. |
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| Assessment : | Oral |
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| Contacts : | Henri.Olivier@ulg.ac.be |
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| Remarks : | Language of the lectures: French |
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