Program Overview

Financial Assurance and Ethics Module

The Financial Assurance and Ethics module, coded as BU42007, is designed to provide comprehensive coverage of the theoretical and practical aspects underpinning the audit of published financial statements. This module includes current issues associated with the assurance of financial statements and other information issued by both public and private sector firms, as well as an examination of ethical obligations in auditing and accounting.

Module Details

• Credits: 15
• Level: 4
• Semester: Semester 2
• School: School of Business
• Discipline: Accounting and Finance

What You Will Learn

In this module, you will:

• understand the international structure of the audit and assurance profession
• understand ethical theories and the application of professional values and judgement through an ethical framework
• refer to a range of sources when discussing audit, assurance, and ethical issues
• analyse current issues faced by the national and international audit profession

By the end of this module, you will be able to:

• report in writing in a clear, concise, and coherent manner to construct balanced arguments in an academic essay format
• demonstrate effective digital literacy and study techniques to research audit, assurance, and professional ethics

Assignments / Assessment

• 2,000 word essay (20%)
• Written exam (80%)

Teaching Methods / Timetable

The module will be delivered by a combination of on-campus (face-to-face) lectures and tutorials.

Courses

This module is available on the following undergraduate courses:

• Accountancy with Finance BAcc (Hons)
• Accountancy BAcc (Hons)
• Accountancy and Mathematics BSc (Hons)
• Accounting & Finance BSc (Hons)