B.Sc., Specializing course, 6 ECTS, 3 SWS seminar, case study preparation and presentation, summer term
The course is offered in German in the summer semester. The next course will start in the summer term of 2026.
In this course, students learn about the risk-oriented audit approach and the requirements for planning and conducting audits of financial statements (Part 1). They will be able to present the audit approach for selected items of the annual financial statement under commercial law and in relation to special accounting issues (Part 2). Students will apply their knowledge in practical cases (Part 3). In the case study, the students will independently resolve accounting issues and present the auditing procedure using a specific example.
Topics for the case studies may include, for example: accounting for investments, provisions, valuation units, deferred taxes, sales revenues, and the management report.
The course has limited capacity. In case of overbooking, participants will be selected at random by the study office. For successful participation in the course, we recommend attending the module "Corporate Governance and Auditing" at our chair beforehand.
The course materials can be accessed via Moodle after successful registration.