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| GEST0887-1 | Advanced Auditing
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Michel Grignard |
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| Language : | Langue française |
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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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