Audit methodology
Prof. Dr. Thomas Nösberger
University of Fribourg
Course targets
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What is an audit?
How is an audit carried out?
What are the limitations of the audit process?
November 24, 2014
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Teaser University Fribourg & 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
November 24, 2014
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Teaser University Fribourg & 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 Fribourg & Berne
Timetable
Date:
Time:
Location:
Friday, 18th March 2016
09:15-16:00
Uni Bern, B -105, UniS,
Schanzeneckstrasse 1
Friday, 15th April 2016
09:15-17:00
Hotel au Parc, Fribourg
Saturday, 16th April 2016
09:15-17:00
Hotel au Parc, Fribourg
Sunday, 17th April 2016
09:15-17:00
Hotel au Parc, Fribourg
Friday, 29th April 2016
13:15-17:00
Uni Fribourg,
November 24, 2014
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Teaser University Fribourg & 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.
November 24, 2014
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Teaser University Fribourg & Berne
Literature
Literature
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Rick Hayes (2nd Edition 2004): "Principles of Auditing:
An Introduction to International Standards on Auditing"
FT Prentice Hall, ISBN 0-273-68410-8
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2012 Handbook of International Quality Control, Auditing, Review,
other Assurance, and Related Services Pronouncements
http://www.ifac.org/.
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Teaser University Fribourg & Berne
Registration / administration
Number of students limited to 24.
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The pre registration period on mySES for this course / seminar will
be from February 2nd 9h00 to March 6th 2015.
The registration period summer period 2015 for the exam will be
from April 27th to May 8th 2015 on mySES.
The registration period re-assessment period 2015 for the exam will
be from July 13th to August 3th 2015 on mySES.
Without registration in the given period, no exam in the reassessment period can be taken. Please take note of the deadline.
BeNeFri registration for students from University Berne is required
Oral exam of 15 minutes / 4.5 ECTS / only dictionnary allowed
e-mail-contact: karin.schori@ch.ey.com
November 24, 2014
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Teaser University Fribourg & Berne