Nottingham University Business School
  • Print
   
   

Assurance

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N11901

Semester: Autumn

Convenor: Carolyn Isaaks

Credits & Level: 10 credits; Level 1

Pre-requisites: None.

Co-requisites: None.

Target Students: Available to BSc Accountancy students only

Delivery: 11 two-hour lectures and 3 one-hour seminars

Assessment: One 2-hour exam (100%)

Exam Format:Section A: Multiple-choice questions which may involve minor computations (70 marks); Section B: Answer TWO short essay questions from a choice of THREE, which may involve minor computations (30 marks).

Summary of Content Process of assurance; introduction to internal control (including revenue and purchases systems); internal audit; audit sampling; substantive test; independence, objectivity and integrity

Aims This aim of the Assurance module is to ensure that students understand the assurance process and fundamental principles of ethics and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.

Key Words: Assurance, audit, governance

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The dynamic and changing nature of business and the consideration of the future of organisations within the global business environment, including the management of risk
  • The management of customer expectations, relationships and development of service excellence
  • The main current technical language and practices of accounting in a specified socio-economic domain
  • The use of accounting and other information systems for planning, control, and decision making
  • The use of accounting and other information systems for managing financial risk
  • The development, management, application and implementation of information systems and their impact upon organisations
  • The need for individuals and organisations to manage responsibly and sustainably and behave ethically in relation to social, cultural, economic and environmental issues
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
  • Commercial acumen based on an awareness of the key drivers for business success, causes of failure and the importance of providing customer satisfaction and building customer loyalty
Transferable (key) skills
This module develops:
  • Communication and listening including the ability to produce clear, structured business communications in a variety of media
  • Articulating and effectively explaining information
Knowledge and understanding
This module develops a knowledge and understanding of:
  • The main current technical language and practices of accounting in a specified socio-economic domain



Back to Module List
 

 

Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk