20 Credits AUTUMN

Pre-requisites: MGT225


Aims/Description: The aim of this module is to consider how successfully auditing carries out the roles that are assigned to it. An audit is the independent examination of, and expression of an opinion on, the financial statements of an enterprise. Audit has crucial roles to play in the processes of corporate and social governance, relating especially to the transmission of information to financial markets and individual/groups to whom organisations are accountable. In the `audit society', the meaning of audit has broadened to embrace diverse forms of inspection and non-financial performance reporting. This course is designed to introduce students to the major issues in auditing theory and practice, making reference to current contexts.

Teaching Methods: Lectures, Tutorials, Independent Study
Assessment: Formal Exam, Course work

Information on the department responsible for this unit (Management School):

Departmental Home Page
Teaching timetable


The content of our courses is reviewed annually to make sure it's up-to-date and relevant. Individual modules are occasionally updated or withdrawn. This is in response to discoveries through our world-leading research; funding changes; professional accreditation requirements; student or employer feedback; outcomes of reviews; and variations in staff or student numbers. In the event of any change we'll consult and inform students in good time and take reasonable steps to minimise disruption.

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Teaching methods and assessment displayed on this page are indicative for 2021-22. Students will be informed by the academic department of any changes made necessary by the ongoing pandemic.

Western Bank, Sheffield, S10 2TN, UK