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
Learning and teaching methods
Lectures, seminar workshop and consultations
Individual study and research
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
Ian Dennis: Auditing Theory, Routledge, July 6th, 2015 in
- Robert Moeller: Brink's Modern Internal Auditing: A Common Body of Knowledge Seventh (7th) Edition Hardcover – December 27, 2009.
Knjige/(books):
Relevantna in aktualna monografska dela vidnih domačih in tujih avtorjev, ki obravnavajo raziskovalne izsledke, vezane na vsebino predmeta. Izbor naredi nosilec predmeta na začetku vsakega študijskega leta.
Izbrani pregledni in izvirni znanstveni članki in druge raziskave s področja revidiranja (predvsem iz naslednjih znanstvenih revij (Readings from the following scholarly journals) : Accounting, Organisation and Society;; Critical Perspectives on Accounting; Accounting, Auditing and Accountability Journal, Journal of Accounting & Economics; Journal of Accounting, Auditing & Finance).
Additional information on implementation and assessment - Seminar work 50
- Written examination 50
Student passes the exam, when each part of the examination is evaluated as positiv.
