Short Title:Auditing 2
Full Title:Auditing 2
Module Code:AUDT H3004
Credits: 5
NFQ Level:7
Field of Study:Accounting and taxation
Module Delivered in no programmes
Module Author:MARTIN NOLAN
Module Description:Module Aims: The aim of this module is to build on the concepts and processes as set out in Auditing 1 and to enable the student understand how these concepts and processes are used in an auditing environment.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Define and explain the concept of Audit Sampling
LO2 Have a thorough understanding of substantive testing and Computer Auditing
LO3 To understand and identify the audit approach and objectives applicable to the main business cycles ( sales and debtors, purchases and creditors ,stocks, cash, bank, fixed assets , investments and payroll)
LO4 Have an appreciation of Procedures followed in the conduct of an audit
LO5 Explain the requirements of the reporting standard and to be able to prepare Audit reports
Pre-requisite learning
Co-requisite Modules
No Co-requisite modules listed

Module Content & Assessment

Assessment Breakdown%
Course Work30.00%
End of Module Formal Examination70.00%
Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment will take the form of 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.   30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination   70.00 End-of-Semester

IT Tallaght reserves the right to alter the nature and timings of assessment


Module Workload

This module has no Full Time workload.
This module has no Part Time workload.

Module Resources

Required Book Resources
  • G.W. Cosserat, Modern Auditing, 2nd Ed., Wiley
Recommended Book Resources
  • Gray, Iain and Manson, Stuart, The Audit Process, Principles, Practice and Cases, 3rd Latest Ed.
  • John Dunne, Auditing Theory & Practice, 2nd Ed.
  • Porter, Simon Hatherley, Principles of External Auditing, 2nd Ed., Wiley
Required Article/Paper Resources
  • Accountancy (UK) Journal ICAEW n/a
  • Accountancy Ireland Journal ICAI n/a
  • Accountancy Age Journal n/a
  • Accountancy Plus Journal ICPAI n/a
Other Resources
  • n/a
  • n/a
  • n/a
  • n/a
  • n/a