Objectives and competences
To enable students for profound and critical studies of (external and internal) auditing research, to profoundly and criticaly analyze such research and to involve the student with a research project in auditing research.
Content (Syllabus outline)
1. Auditing related theories
2. Key research areas in auditing, for example:
- Identification of problems in and measurement
of audit quality
- auditor's independence
- efficiency and affectivenesss of auditing regulation
- corporate governance and auditing
- relations between forensic and auditing investigation
- relations between auditing and other related disciplines
- behavioral and ethical issues in the auditing profession
Intended learning outcomes - knowledge and understanding
Development of Knowledge and Understanding
The learner
? has a high level and systematic understanding of a substantial body of auditing research and can work with this knowledge at peer reviewed publication quality
? can analyse and manage the implications of auditing related ethical dilemmas
? has a good understanding of techniques / methodologies applicable to auditing research.
Cognitive and Intellectual Skills
The learner:
? with critical awareness, can undertake analysis in the areas of auditing knowledge,
? has a level of conceptual understanding and critical capacities that allows independent evaluation of auditing research and can argue alternative approaches
? can act independently in problem solving.
Key / Transferable Skills
The learner:
? is reflective on own functioning in order to improve practice,
? can undertake research tasks competently and independently,
? is independent and self-critical as learner and can manage own continuing professional development,
Readings
• Dennis, I. (2015). Auditing Theory. Routledge.
• Zdolšek, D. (2023). Napovedni model za poročanje revizorjevega dvoma. Pearson.
• Anderson, U. L., Head, M. J., Ramamoorti, S., Riddle, C., Salamasick, M., & Sobel, P. J. (2025). Internal auditing: assurance & advisory services (6th ed.). Altomonte Springs: The Institute of Internal Auditors, The IIA Research Foundation.
• Deegan, C. M., Unerman, J. (2006). Financial accounting theory. Maidenhead: McGraw-Hill.
Opomba: seznam literature oz. virov, ki je posredovan, ko se predmet izvaja. Gre za relevantna monografska dela domačih in tujih avtorjev, ki obravnavajo raziskovanje na področju revizije, vključno z rezultati raziskav s področja predmeta. Izbor del pripravi nosilec predmeta. Izbor med drugim vključuje temeljne oziroma novejše znanstvene članke s področja predmeta, predvsem iz višje rangiranih znanstvenih revij, kot so na primer: Auditing: A Journal of Practice & Theory; International Journal of Auditing; Managerial Auditing Journal; Accounting, Organisation and Society; Journal of Accounting & Economics; Critical Perspectives on Accounting; Accounting Review; Journal of Accounting Research; European Accounting Review; Auditing and Accountability Journal; Journal of Accounting, Auditing & Finance.
