Course Description

The course presents the framework conditions for accountancy, these are: the accountant’s duties and rights, his/her work and role in society etc; accountancy and ethics: how the accountant should act in various situations; accountancy theory and methods: how to carry out an audit, what an audit involves and audit reporting etc. In this context, the principal laws, regulations and standards for auditors and auditing will be discussed.

Assessment Methods

1-3 obligatory assignments must be submitted. All of the assignments must receive passing marks before students will be permitted to sit the examination. Written examination, 6 hours.

In order to qualify as a registered public accountant candidates must achieve a grade of C or better.

Minor adjustments may occur during the academic year, subject to the decision of the Dean