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?
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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
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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
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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
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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.
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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)
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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
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Locations
►
Uni Bern: link to map
►
Uni FR: link to map
►
Hotel: link to map
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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
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Teaser University Berne