Short Title:Auditing & Assurance 2
Full Title:Auditing & Assurance 2
Module Code:AUDT H3002
 
Credits: 5
Field of Study:Accounting and taxation
Module Delivered in 3 programme(s)
Reviewed By:Christine Nangle
Module Author:Christine Nangle
Module Description:Module Aims: The aims of this module is to build on he objectives, risks and controls knowledge of each of the major accounting cycles to enable the students to build a comprehensive audit programme including substantive tests associated with audit conclusion and audit reporting.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Demonstrate their knowledge of managment assertions / audit objectives relating to the main business cycles (property, plant and equipment, inventories, revenue and receivables, bank and cash, investments, purchases and payables, payroll, share capital and reserves).
LO2 Develop an audit programme that responds to the managment assertions/ audit objectives of the main business cycles.
LO3 Describe the specific substantive audit procedures which should be carried out relating to each of the main business cycles.
LO4 Describe the procedures to be followed in the completion of an audit
LO5 Explain the requirements of the reporting standard and to be able to prepare Audit reports (based on case studies).
 

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment will take the form of either an in class test or a group/individual research project (incorporating qualitative and quantitative research, report writing skills, and referencing skills). This may include a presentation based on a group research project, where students will be given a group and individual mark (and may be examined in conjunction with other modules). 1,2,3,4,5 30.00 Week 8
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,4,5 70.00 End-of-Semester

TU Dublin – Tallaght Campus reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Attendance at lectures 3.00 Every Week 3.00
Independent Learning Study/ Further rading 6.00 Every Week 6.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Attendance at lectures 2.00 Every Week 2.00
Independent Learning Study/ Further reading 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 

Module Resources

Required Book Resources
  • Nolan M.C & C. Nangle 2018, External Auditing and Assurance-An Irish Textbook, 3rd Ed., 11-19, CAI Ireland
Recommended Book Resources
  • Gray, Iain and Manson, Crawford 2015, The Audit Process, Principles, Practice and Cases, 6th Ed.
  • Porter, Simon & Hatherley 2014, Principles of External Auditing, 4th Ed., Wiley
Required Article/Paper Resources
  • Financial Reporting Council (FRC) 2017, Audit & Assurance- Standards & Guidance .Irish Edition
  • Accountancy (UK) Journal ICAEW 2018, various
  • Accountancy Ireland Journal CAI 2018, various
  • Accountancy Age Journal 2018, various
  • Accountancy Plus Journal ICPAI 2018, various
Other Resources
  • www.cai.ie: CAIvarious relevant items, CAI, UK and Ireland
  • www.frc.co.uk: FRCvarious relevant items, FRC, UK
  • www.infotrac.galegroup.com/itweb/tallaght: Infotrac Resourcevarious relevant items, various, UK and Ireland
  • www.cimaglobal.com: CIMAvarious relevant items, CIMA, UK and Ireland
  • www.accaglobal.com/students/: ACCAvarious relevant items, ACCA, UK and Ireland
  • www.cpaireland.ie: CPAvarious relevant items, CPA, Ireland
  • https://www.iaasa.ie/: IAASA'various relevant items', IASSA, Ireland
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 6 Mandatory
TA_BACCT_D (1 year add on) Bachelor of Business in Accounting & Finance 6 Mandatory
TA_BAACC_D Bachelor of Business in Accounting & Finance 6 Mandatory