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. Adjunct faculty for the module is Dr. Jonas van Elten (Mazars).
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). The students apply their knowledge in practical cases (Part 3). In the case study, the students will independently solve accounting issues and present the auditing procedure using a specific example.
Topics for the case studies can be, for example: Accounting for investments, provisions, valuation units, deferred taxes, sales revenues, management report.
The course has a limit on participation. In case of overbooking of the available places, a random selection of participants will be made by the study office. For a successful participation in the course, we recommend to attend the module "Corporate Governance and Auditing" at our chair beforehand.
The course materials can be accessed via Moodle after successful registration.
If you have any questions about the course, please contact Ms. Melanie Großeastroth.