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Audit methodology Dr. Thomas Nösberger University of Fribourg

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?. Content of the course.

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Audit methodology Dr. Thomas Nösberger University of Fribourg

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  1. Audit methodologyDr. Thomas NösbergerUniversity of Fribourg

  2. Course targets • What is an audit? • How is an audit carried out? • What are the limitations of the audit process? Teaser University Berne

  3. 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 Teaser University Berne

  4. 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 Teaser University Berne

  5. 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 Teaser University Berne

  6. 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. Teaser University Berne

  7. 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) Teaser University Berne

  8. Administration Teaser University Berne

  9. Locations • Uni Bern: link to map • Uni FR: link to map • Hotel: link to map Teaser University Berne

  10. Registrationform Registration until April 6th, 2011 possible Teaser University Berne

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