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Audit and Assurance

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

Programme: Undergraduate

Module Code: N12901

Semester: Autumn

Convenor: Katherine Martin

Credits & Level: 20 Credits, Level 2

Pre-requisites: N11901 (Assurance) AND N11123 Financial Accounting.

Co-requisites: None.

Target Students: Only available to BSc Accountancy students

Delivery: 20 ninety-minute lectures and 6 sixty-minute seminars

Assessment: One 2.5 hour examination (100%)

Exam Format:Section A consists of SIX compulsory short questions (20%), focusing on Legal and professional regulations, Ethics, and Current issues. Section B consists of THREE compulsory questions (80%) on Planning, Managing and Concluding engagements.

Summary of Content An in depth consideration of critical aspects of an assurance engagement, including acceptance, planning, managing, concluding and reporting.

Aims The aim of this Audit and Assurance module is to ensure that students build upon the year 1 Assurance module, develop a wider knowledge of International Standards on Auditing and a deeper understanding of critical aspects of acceptance, planning, managing, concluding and reporting on assurance engagements, including statutory audit engagements.

Key Words: Assurance/Audit engagement acceptance, management, planning, conclusion, report

Learning Objectives & Outcomes 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
  • Contemporary theories and empirical evidence concerning accounting in at least one of its contects and the ability to critically evaluate such theories and evidence
Intellectual skills
This module develops:
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Transferable (key) skills
This module develops:
  • 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
  • Contemporary theories and empirical evidence concerning accounting in at least one of its contects and the ability to critically evaluate such theories and evidence



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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