Financial Assurance and Ethics module (BU42007)

This module is designed to provide comprehensive coverage of the theoretical and practical aspects underpinning the audit of published financial statements.

It includes current issues associated with the assurance of financial statements and other information issued by both public and private sector firms.

This module also examines ethical obligations in auditing and accounting.

What you will learn

In this module you will:

• understand the international structure of the audit and assurance profession
• understand ethical theories and the application of professional values and judgement through ethical framework
• refer to a range of sources when discussing audit, assurance and ethical issues
• analyse current issues faced by the national and international audit profession

By the end of this module, you will be able to:

• report in writing in a clear, concise, and coherent manner to construct balanced arguments in an academic essay format
• demonstrate effective digital literacy and study techniques to research audit, assurance, and professional ethics

Assignments / assessment

• 2,000 word essay (20%)
• Written exam (80%)

Teaching methods / timetable

The module will be delivered by a combination of on-campus (face-to-face) lectures and tutorials.