Accounting Choice and Auditing in Theory and Practice, 15 credits

Redovisningsval och revision i teori och praktik, 15 hp

722A64

Main field of study

Business Administration

Course level

Second cycle

Course type

Single subject and programme course

Examiner

Pernilla Broberg

Course coordinator

Torbjörn Tagesson, Pernilla Broberg

Director of studies or equivalent

Svjetlana Pantic Dragisic, Pernilla Broberg
ECV = Elective / Compulsory / Voluntary
Course offered for Semester Weeks Language Campus ECV
F7YEE Business and Economics Programme - International - English (Business) 7 (Autumn 2022) 202234-202243 Swedish Linköping E
F7YEF Business and Economics Programme - International - French (Business) 7 (Autumn 2022) 202234-202243 Swedish Linköping E
F7YET Business and Economics Programme - International - German (Business) 7 (Autumn 2022) 202234-202243 Swedish Linköping E
F7YES Business and Economics Programme - International - Spanish (Business) 7 (Autumn 2022) 202234-202243 Swedish Linköping E
F7YEK Business and Economics Programme (Business Administration) 7 (Autumn 2022) 202234-202243 Swedish Linköping E

Main field of study

Business Administration

Course level

Second cycle

Advancement level

A1N

Course offered for

  • Business and Economics Programme - International - French
  • Business and Economics Programme
  • Business and Economics Programme - International - Spanish
  • Business and Economics Programme - International - German
  • Business and Economics Programme - International - English

Entry requirements

General entry requirements for undergraduate studies
and
Mathematics and Social Studies corresponding to the level in Swedish upper secondary education (Matematik 3b/3c and Samhällskunskap 1b/(1a1 and 1a2)
and
English corresponding to the level of English in Swedish upper secondary education (Engelska 6)

160 ECTS credits passed från the Business and Economics Programme, or equivalent

Examination

If special circumstances prevail, and if it is possible with consideration of the nature of the compulsory component, the examiner may decide to replace the compulsory component with another equivalent component.

If the LiU coordinator for students with disabilities has granted a student the right to an adapted examination for a written examination in an examination hall, the student has the right to it.

If the coordinator has recommended for the student an adapted examination or alternative form of examination, the examiner may grant this if the examiner assesses that it is possible, based on consideration of the course objectives.

An examiner may also decide that an adapted examination or alternative form of examination if the examiner assessed that special circumstances prevail, and the examiner assesses that it is possible while maintaining the objectives of the course.

Students failing an exam covering either the entire course or part of the course twice are entitled to have a new examiner appointed for the reexamination.

Students who have passed an examination may not retake it in order to improve their grades.

Grades

Three-grade scale, U, G, VG

Other information

Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus. 

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.

If special circumstances prevail, the vice-chancellor may in a special decision specify the preconditions for temporary deviations from this course syllabus, and delegate the right to take such decisions.

Department

Institutionen för ekonomisk och industriell utveckling
Code Name Scope Grading scale
TEN1 Written examination 7.5 credits U, G, VG
GRP2 Opposition and presentation 1 credits U, G
GRP1 Paper 6 credits U, G, VG
DAT1 Computer-based audit assignment 0.5 credits U, G

Books

Carrington, Thomas, (2014) Revision 2. uppl. Liber

ISBN: 9789147114931

Deegan, Craig, Unerman, Jeffrey, (2011) Financial accounting theory 2nd European ed. Mc Graw-Hill Education

ISBN: 9780077126735

Eilifsen, Aasmund, Messier, William F., Glover, Steven M., Prawitt, Douglas F., (2013) Auditing and assurance services 3. ed. McGraw-Hill

ISBN: 9780077143015

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