Short Title:Auditing and Assurance 1
Full Title:Auditing and Assurance 1
Module Code:AUDT H3003
 
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 aim of this module is to introduce the student to the concept of auditing and the environment in which it operates and to provide an understanding of the auditing process in a logical and sequential manner, enabling the student progressively to consolidate their understanding of the audit concepts and processes.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Discuss : how auditing developed and illustrate their understanding of the purpose and types of audit and assurance engagements; the regulative and legislative environment in which the auditor operates; and the role of the internal auditor and their relevance to the external audit process.
LO2 Demonstrate their ability to apply their knowledge of ethics and corporate governance to practical cases.
LO3 Discuss and evaluate the auditors role in relation to fraud and compliance with Laws and Regulations
LO4 Demonstrate an understanding of the audit process and the collection of audit evidence and its relevance to the audit process.
LO5 Identify and evaluate the significance of the risk assessment process and how to use it in the audit process
LO6 Appreciate the importance of controls and controls testing for the main business cycles to an entity and to its independent auditors
 

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 exam 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. May be assessed in conjunction with other modules. 1,2,3,4,5,6 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 1,3,4,5,6 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 Further reading/study/Exercises 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 Further reading/study/exercises 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 

Module Resources

Required Book Resources
  • 2018, Text book, 3rd Ed. [ISBN: 978-1-907214-28-8]
  • 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) Audit & Assurance- Standards & Guidance .Irish Edition
  • ICAEW 2015, various, Accountancy (UK) Journal ICAEW
  • CAI various, Accountancy Ireland CAI
  • various, Accountancy Age Journal
  • various, Accountancy Plus Journal
Other Resources
  • www.accaglobal.com/students: ACCAvarious
  • www.cimaglobal.com: CIMA 2015, various
  • www.cpaireland.ie: CPAvarious
  • https://www.iaasa.ie/: IAASA'various articles'
  • https://www.frc.org.uk/: FRCVarious Articles
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 5 Mandatory
TA_BAACC_D Bachelor of Business in Accounting & Finance 5 Mandatory
TA_BACCT_D (1 year add on) Bachelor of Business in Accounting & Finance 5 Mandatory