Rhedir gan Bangor Business School - (Changsha)

20.000 Credyd neu 10.000 Credyd ECTS

Semester 1 a 2

Trefnydd: Ms Wendy Ashurst

To develop knowledge and understanding of the principles and practices of external and internal auditing in the context of both the UK and the international regulatory framework.

The content may include but will not be limited to the; theoretical, regulatory, and ethical background to both internal and external auditing. Furthermore, ensuring an understanding of the risk assessment in the context of internal and external audit and determine material misstatements. Also, cover the auditing planning process, internal controls, how auditors gather audit evidence, contents of the audit report, Corporate Governance, as well as international procedural.

C- i C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

ardderchog

A- to A+ (70%+): Outstanding Performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

trothwy

D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

da

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

1. Understand and apply basic conceptual issues surrounding auditing and practical techniques used in auditing.

2. Understand and explain the importance of ethical standards in auditing and demonstrate the application of a conceptual framework for ethics to specific contexts.

3. Analyze and appraise the role of internal audit and appraise the developments in corporate governance.

4. Understand and discuss the role and scope of external audit in the context of national and international economic, legal and regulatory frameworks.

5. Discuss how risk assessment informs the auditing process, and illustrate the ability to apply risk assessment procedures and examine appropriate responses on an auditing engagement.

6. Discuss, examine and evaluate the planning process in auditing to a specific business context.

7. Explain and examine the respective reporting responsibilities of internal and external auditors in relation to internal controls, including the identification of weaknesses in internal controls and applying appropriate tests of controls.

8. Identify, describe, and appraise the work auditors carry out and the evidence required to meet the objectives of an audit in accordance with international standards in relation to transactions, balances, and disclosures.

9. Explain and critically discuss the principal elements of internal and external audit reports and evaluate appropriately worded audit reports to the individual circumstances of an audit.

Math	Enw	Disgrifiad	Pwysau
	Exam S1 2 hours		50.00
	Exam S2 2 hours		50.00

		Oriau
Workshop	Discussing in more detail some of the points from the lectures and working through case studies.	4
Tutorial	Recorded Tutorials: using pre-set examples.	10
Private study	includes reading, preparing for lectures and computation practice.	146
Lecture	One 2-hour lecture per week.	40

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
• Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
• Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Cyflwyniad - Gallu cyflwyno gwybodaeth ac esboniadau yn glir i gynulleidfa. Trwy gyfryngau ysgrifenedig neu ar lafar yn glir a hyderus.
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach

Gorfodol mewn cyrsiau:

• N405: BSc Accounting & Finance (Bangor College, China) year 3 (BSC/AFBC)