Description du cours
Intitulé de l'Unité d'Enseignement
International Standards of Auditing
Code de l'Unité d'Enseignement
22MRE42
Année académique
2025 - 2026
Cycle
MASTER
Nombre de crédits
3
Nombre heures
30
Quadrimestre
1
Pondération
Site
Montgomery
Langue d'enseignement
Anglais
Enseignant responsable
VAN HOOF Eric
Objectifs et contribution de l'Unité d'Enseignement au programme
Prérequis et corequis
Description du contenu
Méthodes pédagogiques
Ex cathedra courses and case studies during the lectures or as pre-work to the lectures.
Mode d'évaluation
Formative evaluation
Given the limited number of students, the evaluation will happen through participation of the students in the case studies.
Summative evaluation
Written exam in three parts :
1) Five open conceptual questions in order to test the conceptual understanding of the student
2) Ten multiple choice questions testing the conceptual understanding of the student in a practical situation
3) Case study through which the student will be able to demonstrate on a real life case his understanding of the assimilated concepts. The student will be asked to develop a critical risk analysis on a specific company and its incidence on the work of the auditor, to determine the materiality levels, identify significant accounts and determine which type of audit report should be issued based on a number of given audit adjustments.
Part 1 and 2 count for 5 points each, part 3 for 10 points.
Oral exam for second attempt due to the very limited number of students presenting the exam in June and August.