[ 514IFACAMFK21 ] KS (*)Auditing of Multinational Firms

(*) Leider ist diese Information in Deutsch nicht verfügbar.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS B1 - Bachelor 1. Jahr Betriebswirtschaftslehre Vera Schiemer-Haberl 2 SSt Johannes Kepler Universität Linz
Quellcurriculum Bachelorstudium International Business Administration 2021W
Ziele (*)The course aims at providing a basic understanding of the necessity of an independent audit and its role in the corporate governance discussion. It further focuses on the challenges in auditing financial statements in a multinational context, starting with the introduction of the risk-based audit approach and its limitations from a theoretical and practical perspective. It further gives an overview of relevant regulatory requirements on selected topics, e.g., independency, from a national and international perspective. Students will develop an understanding of the objectives and limitations of financial statements’ audits and will enhance their skills regarding professional skepticism and judgement.
Lehrinhalte (*)Clarification of the following basic terms will be covered:

  • Basics of auditing process and understanding the four types of audit reports
  • Risk-based audit approach – from the engagement’s start until reporting the results of the audit
  • Expectation gap
  • Selected regulatory requirements regarding performing audits of financial statements, e.g., Public Company Accounting Oversight Board (PCAOB) regulatory requirements
Beurteilungskriterien (*)In-Class Participation, written exam, homework
Lehrmethoden (*)The course follows an integrated concept, consisting of theoretical input, practical application of knowledge by solving examples and group discussions. Class participants are asked to prepare further examples for the following lecture as homework by applying the theoretical knowledge presented in the lectures. All examples will then be solved and discussed in class.
Abhaltungssprache Englisch
Literatur (*)
  • Powerpoint Slides and Examples sold as script
  • Additional material (e.g. case studies & further readings) will be provided for download in KUSSS
Lehrinhalte wechselnd? Nein
Teilungsziffer 100
Zuteilungsverfahren Zuteilung nach Vorrangzahl