Auditing

Faculty

Faculty of Business Management and Social Sciences

Version

Version 1 of 05.12.2023.

Module identifier

22B0839

Module level

Bachelor

Language of instruction

German

ECTS credit points and grading

5.0

Module frequency

winter- and summerterm

Duration

1 semester

 

 

Overall workload

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

Teaching and learning methods
Lecturer based learning
Hours of workloadType of teachingMedia implementationConcretization
60LecturePresence-
Lecturer independent learning
Hours of workloadType of teachingMedia implementationConcretization
90Preparation/follow-up for course work-
Graded examination
  • Written examination or
  • Homework / Assignment
Literature

  • Gesetze, Standards zur Rechnungslegung und Prüfung
  • Lehrbücher, insbesondere (jeweils in neuester Auflage):
  • Coenenberg u.a.: Jahresabschluss und Jahresabschlussanalyse,
  • Bitz u.a.: Der Jahresabschluss
  • Brösel u.a.: Wirtschaftliches Prüfungswesen
  • Marten, Kai-Uwe u.a.: Wirtschaftsprüfung
  • Erhardt/Häfele: Wirtschaftsprüfung kompakt
  • Graumann: Wirtschaftliches Prüfungswesen.

Applicability in study programs

  • Business Law (Bachelor)
    • Business Law, LL.B.

  • International Business and Management
    • International Business and Management, B.A.

  • Business Management in the Health Sector
    • Business Management in the Health Sector, B.A.

  • Business Administration and Management
    • Business Administration and Management, B.A.

    Person responsible for the module
    • Wiechers, Elmar
    Teachers
    • Wiechers, Elmar