LFU:online

Department of Accountancy, Taxation and Auditing Department of Accountancy, Taxation and Auditing

Dr. Julia Baldauf Dr. Julia Baldauf, +43 512 507 71203
Mag. Dr. Thomas Baldauf Mag. Dr. Thomas Baldauf

406012

SE Auditing Cases

SE 2

3,5

Successful participation of the basic course auditing.

Block

each semester

German

The participiants should be able to make use of the international standards on auditing. Comparision and discussion of the national and international audit process. Auditing cases (materiality, risk assesment, fraud and error...)

Audit process, audit planning process, audit evidences, auditors opinion and more

Student presentations, discussion, team exercises, case-driven analyses

Student presentations, exam, term paper

IDW-Standards; Beasley/Buckless/Glover/Prawitt, Auditing Cases - An International Learning Approach, current edition; Steckel, R., Severus, J., Internationale Prüfungsstandards (ISAs) - eine Einführung, Orac, Wien, aktuelle Auflage; IFAC (Hrsg.), International Standards on Auditing (http://www.ifac.org); Marten/Quick/Ruhnke, Wirtschaftsprüfung, Stuttgart, aktuelle Auflage.

see dates