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Root number
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478216 |
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Semester
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HS2024 |
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Type of course
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Lecture |
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Allocation to subject
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Business Administration |
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Type of exam
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Oral exam |
| Title |
Audit: need, justification and limits |
| Description |
The course covers among other aspects of the audit function the following:
1. The need for trusted information and the role of the auditor in corporate governance (including the corporate governance model in Switzerland)
2. Drivers for developments in the audit business
3. Expectation gap and related developments in the field of audit, standard setting and standard setters
4. Auditors and audit firms as market participants, their behavior and the consequences of it
5. Audit as regulated product and the importance of the Code of Ethics
6. The collapse of Worldcom and the Sarbanes Oxley Act
7. Consequences of the Sarbanes Oxley Act: example Switzerland
8. Latest developments in the EU
The course places a strong emphasis on active participation in discussions |
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ILIAS-Link (Learning resource for course)
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Registrations are transmitted from CTS to ILIAS (no admission in ILIAS possible).
ILIAS
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Link to another web site
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Further information for this course
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| Lecturers |
Prof. Dr.
Thomas Alfons Nösberger, Institute for Accounting and Controlling, Financial Accounting ✉
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ECTS
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3 |
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Recognition as optional course possible
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No |
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Grading
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1 to 6 |
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| Dates |
Monday 14:15-17:00 Weekly
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Wednesday 8/1/2025 08:00-18:00
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Thursday 13/2/2025 12:00-18:00
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| Rooms |
Seminarraum 109, Engehalde, E8
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| External rooms |
Engehalde, E4 - Raum -106 und Raum -105 (Untergeschoss)
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| Students please consult the detailed view for complete information on dates, rooms and planned podcasts. |
User:
Öffentlicher Bereich
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