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Audit methodology
Dr. Thomas Nösberger
University of Fribourg
Course targets
►
►
►
What is an audit?
How is an audit carried out?
What are the limitations of the audit process?
December 8, 2010
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Teaser University Berne
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
December 8, 2010
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Teaser University Berne
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
December 8, 2010
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Teaser University Berne
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
December 8, 2010
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Teaser University Berne
Target Audience
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►
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.
December 8, 2010
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Teaser University Berne
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)
December 8, 2010
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Teaser University Berne
Administration
Registration:
karin.schori@ch.ey.com
(registration form)
Karin Schori
Phone: 0041 (0)58 286 6208
Exam:
Oral Exam of 15 minutes
June 2011
September 2011
ECTS:
4.5
More information:
http://www.unifr.ch/controlling/lehre/auditmeth.php
December 8, 2010
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Teaser University Berne
Locations
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Uni Bern: link to map
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Uni FR: link to map
►
Hotel: link to map
December 8, 2010
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Teaser University Berne
Registrationform
Audit methodology
April 15-17, 2011
Firstname
Name
University
Immat. #
E-Mail
Phone
Mother tongue
Registration until April 6th, 2011 possible
December 8, 2010
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Teaser University Berne
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