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| Detailed information |
| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
Students are able to classify auditing and explain the process as well as the goals and purpose of an audit. They know the theoretical principles and normative framework. They can explain and select suitable audit procedures for selected balance sheet items and apply selected audit procedures. Students are familiar with various quality assurance measures and can assess their importance for the profession or the audit.
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| Skills |
Knowledge |
Learning Outcomes
- LO5: Students can evaluate, justify and carry out the suitability of individual audit procedures in relation to the audit of specific balance sheet items or audit objects, or present key steps and differentiate and classify various audit procedures.
- LO6: Students can present and assess measures and systems for quality assurance in the final audit.
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Learning Outcomes
- LO1: Students know the objectives and limits of the final audit and can differentiate the final audit from other audits
- LO2: Students know the theoretical background and the role of the audit in the system of corporate monitoring.
- LO3: Students know the normative framework of a final audit in Austria
- LO4: Students know the sequence of a typical audit process.
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| Criteria for evaluation |
The assessment of the course is made up of three sub-elements, which consist of an intermediate exam (1st sub-exam), a written homework assignment and a final exam (2nd sub-exam). 45 points can be achieved in each sub-exam and 10 points in a written homework assignment (i.e. a total of 100 points).
At least 15 points (33.3% of the points) must be achieved in the 1st sub-exam in order to be able to take part in the 2nd sub-exam; to successfully complete the course, more than 50% of the total points must be achieved.
Synchronization of learning outcomes and assessments:
- LO1: Case studies and exercises + discussion + 1st and 2nd partial exam
- LO2: Case studies and exercises + discussion + 1st and 2nd partial exam
- LO3: Case studies and exercises + discussion + 1st and 2nd partial exam
- LO4: Exercises (small groups) + discussion + 2nd partial exam / assessment of course participation + written homework
- LO5: Exercises + discussion + 2nd partial exam / assessment of course participation + written homework
- LO6: 2nd partial exam
- Case studies = practical examples in the lecture to illustrate and explain solution steps Exercises (voluntary) = (smaller tasks, in which individual problems are to be solved by the students and then discussed in the course)
- Discussion = discussion of solution steps/solution variants/results/feedback/clarification of open questions
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| Methods |
The content is taught in the form of combined teaching methods.
In the first part of the course, the theoretical foundations and institutional framework of auditing are taught in the form of slide-based lecture units. A supplement of smaller exercises (sample calculations/questions) is intended to promote the understanding of individual aspects and the basic methodological approach to assessing audit-specific problems (e.g. assessment of aspects related to independence requirements).
The second part of the course is devoted to practical questions about the conduct of an audit in its basic form. After short topic-related introductions, the students must complete tasks (e.g. auditing specific balance sheet items) in small groups. By dividing the group work into project sections followed by discussion, there is a regular exchange between students and teachers, which enables regular feedback to be given to the students.
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| Language |
German |
| Study material |
Required reading
- BERTL, R./HIRSCHLER, K./ASCHAUER, E. (2019): Handbuch Wirtschaftsprüfung, 1. Auflage, Wien 2019.
- Micheler, E. (2019): Zugang zum Beruf des Wirtschaftsprüfers, S.161-171.
- Braun, W./Benesch, G. (2019): Berufspflichten des Wirtschaftsprüfers, S. 173-201.
- Gedlicka, W. (2019): Berufsständische Organisationen, S. 203-217.
- HOLOUBEK, M./DIEM, L. (2019): Vergabe von Prüfungsaufträgen, S. 745-786.
- Gedlicka, W. (2019): Urteilsbildung, Berichterstattung und Dokumentation, S. 787-821.
- Wenger, T. (2019): Redepflicht des Wirtschaftsprüfers, S. 825-842.
- Hofbauer, P./Reiter, R./Schallar, M. (2019): Externe Qualitätssicherung und Abschlussprüferaufsicht, S. 845-891.
- ROHATSCHEK, R. (2019): Enforcement, S. 893-920.
- Nowotny, C. (2019): Verantwortung und Haftung des Jahresabschlussprüfers, S. 921-944.
- Marten, K./Riedel, A. (2019): Risikoorientierter Prüfungsansatz, S. 1031-1045.
- Müller, G./Richter, M. (2019): Auftragsannahme, S. 1047-1059.
- Müller, G./Richter, M. (2019): Prüfungsplanung, S. 1061-1070.
- Eisl, S./Sorli, E. (2019): Analytische Prüfungshandlungen, S. 1071-1096
- Patzak, A./Fuchs, K. (2019): Stichprobenprüfung, S. 1097-1135.
- Hanusch, N./Schmid, L, A. (2019): Prüfung der Going-Concern-Prämisse, S. 1137-1167.
- SIKORA, C. (2019): EDV-orientierte Prüfung, S. 1169-1188.
- MARTEN, K./QUICK, R./RUHNKE, K. (2020): Wirtschaftsprüfung. Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, 6. Auflage.
- Kapitel i: Ökonomische Probleme des Prüfungswesens und ihre Lösungsansätze. Asymmetrische Informationen als Motivation von Wirtschaftsprüfungsleistungen (Seite 113-132)
- KFS/PG 11, International Standards on Auditing (ISA), insbes. ISA 240, ISA 315, ISA 500, ISA 505, ISA 700
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| Changing subject? |
No |
| Further information |
| Session | Topic |
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| 1 | Theory: Introduction to auditing; terms, purpose, economic and regulatory framework; corporate governance systems |
| 2 | Theory: Access to the auditing profession, professional organizations, professional law - independence, theoretical classification (principal - agent theory); |
| 3 | Theory: Audit process, risk-oriented audit approach, concept of materiality, |
| 4 | Theory: Audit opinion, reporting, (audit of) sustainability reporting, audit quality, auditor supervision |
| 5 | 1st partial exam on the content of the theory part |
| 6 | Practical workshop |
| 7 | Practical workshop |
| 8 | 2nd Partial exam on the entire content of the course |
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| Earlier variants |
They also cover the requirements of the curriculum (from - to)
572URWPGWPK15: KS Auditing (2015W-2020S)
2URWIPWK: KS Auditing (2001W-2015S)
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