Course: The Risk-oriented Audit Approach (5102-481)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

2

Contents:

The risk-oriented auditing approach is explained in this lecture. The students will gain insight in several stages of the annual audit as well as the auditing of selected positions of the financial statement and the profit and loss statement.

Literature:

WP Handbuch, IDW-Prüfungsstandards, Gesetzestexte

Marten, K.U./Quick, R./Ruhnke, K.: Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, 4. Auflage, Stuttgart 2011.

Location:

Hohenheim

Module:

• 5102-470 Auditing 1 (compulsory)

eLearning:

Course in ILIAS