ModuleDescriptions

Title

Description

ASSESSMENT  DETAILS

Semester  1
 An individual assignment length 2,500 words weighted at 50% Tests Learning  Outcomes 1 and 2

 The assignment requires students to challenge aspects of the current  Reporting Regulation Framework.

 Semester 2
 An examination length 2 hour(s) weighted at 50% Tests Learning Outcomes 3 and  4

INDICATIVE  CONTENT

Financial  Reporting
 This module develops your knowledge and understanding of Advanced Financial  Accounting through the application of the regulatory framework.

 You will begin by examining the conceptual framework, the evolution of the  regulatory framework within the UK and international standards.

 You will further the development of your skills in the preparation of  published accounts and go on to study equity liability, asset measurement,  disclosure and corporate governance.

 Audit
 You will then consider the civic environment and legal framework within which  the audit is conducted. Concentrating on ethics, independence, regulations  and fraud

 The concepts, principles and techniques of auditing will be explored. This  will include the stages in the audit processes; Audit Planning and control,  Internal controls and compliance testing, Substantive testing, Computer  controls, Audit Opinion and report.

LEARNING  OUTCOMES

1.  UNDERSTAND AND CRITICALLY APPRAISE THE FINANCIAL REPORTING SYSTEMS ADOPTED BY  UK COMPANIES IN ACCORDANCE WITH UK GAAP AND INTERNATIONAL STANDARDS
 Analysis
 Communication
 Knowledge & Understanding

 3. SHOW CRITICAL AWARENESS AND UNDERSTANDING OF THE EVOLVING ROLE OF  CORPORATE GOVERNANCE AND AUDIT COMMITTEES
 Analysis
 Application
 Communication
 Learning

 4. CRITICALLY EVALUATE KEY AUDIT NOTIONS, ASSUMPTIONS AND ARGUMENTS
 Analysis
 Communication
 Knowledge & Understanding

 2. DEMONSTRATE A CRITICAL UNDERSTANDING OF CONFLICTING, CONTRADICTORY  CONCEPTS EMBEDDED WITHIN THE CURRENT REGULATORY FINANCIAL REPORTING  FRAMEWORK.
 Analysis

LEARNING  STRATEGIES

The  learning strategy for the module requires students to commit 300 learning  hours (including assessment) of this there will be 60 hours of class support  and 240 hours of independent and self directed study. Support will also be  given by access to Scheduled Tutor Office Hours to support the module.

 12 hours of lectures/large group based activity
 24 hours of formal lectures
 24 hours of tutor led activity - workshops and case study activity

RESOURCES

The  University Library and learning resources
 Electronic databases such as EBSCO, BIDS
 Web sites of UK CCAB Accounting Bodies
 Web sites of International Accounting Bodies
 The module website

SPECIAL  ADMISSIONS REQUIREMENTS

FOR  INTERNATIONAL PARTNERS ONLY

TEXTS

Financial  Reporting
 Elliott B and Elliott J, 2005,Financial Accounting and Reporting, 9th  Edition, Prentice Hall. ISBN 0-273-69381-6

 Audit
 Power, M, 2001, Audit Society, Oxford University Press
 Gray I and Manson S (2007) The Audit Process: Principles, Practices and  Cases, Thompson

 

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