MAN-30039 - Module Specification
Keele Business School
Faculty of Humanities and Social Sciences

Programme/Approved Electives for 2024/25

Available as a Free Standing Elective

Co-requisites

None

Prerequisites

MAN10015

Barred Combinations

N/A

Description for 2024/25

This module draws upon knowledge, understanding and capabilities derived from study of previous business law, financial accounting and reporting modules in the accounting programmes. It develops knowledge and understanding of the roles of the external and internal auditor, the regulatory framework and the theory and practice of external and internal audit. Key techniques in auditing will be introduced.
By the end of the module, students should appreciate the need for, and nature of, the audit process. This will apply to both external and internal audit, in the private and public sectors. They will also have developed a critical awareness of the roles of auditors within organisations and society.

This module will provide students with the necessary knowledge of regulatory reforms, audit procedures and the ability to undertake a financial report audit in accordance with current standards. Students will develop knowledge and understanding of the key concepts of audit and assurance, regulatory framework and professional ethics, and technical processes involved in conducting a financial audit including planning, risk assessment, testing, reviewing and reporting.

Intended Learning Outcomes

1,2
1,2
1,2
2
2
2
1,2

Study hours

Lecture 11 hours
Tutorials 11 hours
Lecture and tutorial preparation 26 hours
Assignment and examination preparation 60 hours
Private study 40 hours
Exam 2 hours

School Rules

None

Description of Module Assessment