audit methodology dr. thomas nösberger university of fribourg

Audit methodology

Dr. Thomas NösbergerUniversity of Fribourg

December 8, 2010 Teaser University Berne

Course targets

► What is an audit?► How is an audit carried out?► What are the limitations of the audit process?


Content of the course

The course gives an overview of the various steps of an audit (planning, execution, reporting) and treats fundamental audit concepts (audit risk formula, materiality, etc.)

Step 1: Introduction day► In class: Presentation of fundamental audit concepts and discussing

audit planning, execution and documentation. (Theoretical background)

Step 2: Weekend block / part 1► In class: Present a case study► Together we plan an audit and allocate the audit tasks to the groups


Content of the course

Step 3: Weekend block / part 2► In groups: Go through case study material and prepare

presentations. (15 to 20 minutes) ► In class: Presentation ► In class: Conclusion, findings, errors, basis for reporting etc.

Step 4: Wrap-up afternoon► In class: Audit and fraud, audit deficiencies► Questions and answers


Timetable

Date: Time: Location:

Friday, 1st April 2011 09:15-16:00 Uni Bern, room tbd

Friday, 15th April 2011 09:15-17:00 Au Parc Hotel, Fribourg

Saturday, 16th April 2011 09:15-17:00 Au Parc Hotel, Fribourg

Sunday, 17th April 2011 09:15-17:00 Au Parc Hotel, Fribourg

Tuesday, 6th May 2011 13:15-17:00 Uni Fribourg, room tbd


Target Audience

► Potential future auditors► Potential future controllers, CFO‘s

The course is a good opportunity to gain a first insight of the daily work of an auditor as the extended case study is directly derived from real life situations.


Literature

Literature

► Rick Hayes (2nd Edition 2004): "Principles of Auditing: An Introduction to International Standards on Auditing" FT Prentice Hall, ISBN 0-273-68410-8

► Treuhandkammer / Chambre Fiduciaire (2004): Schweizer Prüfungsstandard / Normes d'audit suisse, ISBN 3-908159-40-7.

(Students can order a free copy directly from the publisher or download the respective pfd from the Homepage)


Administration

Registration: [email protected]

(registration form)

Karin Schori

Phone: 0041 (0)58 286 6208

Exam: Oral Exam of 15 minutesJune 2011September 2011

ECTS:

More information:

4.5

http://www.unifr.ch/controlling/lehre/auditmeth.php


Locations

► Uni Bern: link to map

► Uni FR: link to map

► Hotel: link to map


Registrationform

Audit methodology April 15-17, 2011

Firstname

Name

University

Immat. #

E-Mail

Phone

Mother tongue

Registration until April 6th, 2011 possible

audit methodology dr. thomas nösberger university of fribourg

Documents