Courses / Module

On successful completion of the module, students should be able to:

• Recognise the legal and regulatory framework that governs audit practice in Ireland;
• Apply knowledge of auditors’ ethical standards to situations which may arise in professional practice;
• Demonstrate an awareness of current issues in auditing both in Ireland and in a global market;
• Understand the stages in the audit process and the auditor’s role and responsibilities within each stage;
• Demonstrate the ability to select and apply audit procedures to key Profit or Loss and Statement of Financial Position account balances; and
• Understand the process of forming an audit opinion.

• Lectures: 48 Tutorials: 24 Private study: 178 Total: 250

Delivery methods	Hours
Lectures	48
Labs / Practicals	0
Tutorials	24
Planned learning activities	0
Independent student activities	228
Total	300

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded
• Continuous Assessment detail(s): Continuous assessments worth up to 20% of the total module marks to be given throughout the academic year
• Other detail(s): A 3.5 hour open book exam

Assessment type	Options	Weighting	Duration
Continuous Assessment		20%
University scheduled written examination	No	0%
Other		80%
Total		100%

• Pass standard: 40%
• Could the result of this module be capped? No
• Maynooth University School of Business Overall Mark Calculation and Continuous Assessment Policy applies to this module.
• Penalties: Standard School of Business penalties apply for late submission of assignments; 10% is deducted for each 24 hours (or part thereof) that an assignment is submitted after the official submission deadline. Personal exceptional circumstances policy of the School of Business and University may apply.

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