Universität Wien

040462 UK Legal Framework of Auditing (2021W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
REMOTE
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

Klausuren:
Di, 18.01.2022, und Di, 25.01.2022, jeweils um 15.00 Uhr

  • Tuesday 23.11. 15:00 - 16:30 Digital
  • Tuesday 30.11. 15:00 - 16:30 Digital
  • Tuesday 07.12. 15:00 - 16:30 Digital
  • Tuesday 14.12. 15:00 - 18:15 Digital
  • Tuesday 11.01. 15:00 - 16:30 Digital
  • Tuesday 18.01. 15:00 - 16:30 Digital
  • Tuesday 25.01. 15:00 - 16:30 Digital

Information

Aims, contents and method of the course

Content:
Audit obligation according to UGB, independence of the auditor according to UGB, EU law as well as international auditing standards, liability of the auditor according to UGB, basics of auditing according to UGB and ISA, formation audits, audits in the context of reorganizations.

Objectives:
To provide students with a sound overview of auditing from a legal perspective and to be aware of the basic legal issues involved in working as an auditor.

Method:
Lecture and discussion

Assessment and permitted materials

Active Participation (10%)
2 written online exams (45% each)
Both exams are held online via Moodle and last 45 minutes each.

Copying from the internet or from textbooks in the case of online open book exams and the use of an annotated law texts or labeled post-its in the case of on site exams with personal presence is not permitted.
Information about the use of unauthorized aids https://privatrecht.univie.ac.at/service-news/schummeln/

Minimum requirements and assessment criteria

Mandatory attendance in the online units. Students who are not present in the first unit will be deregistered from the course unless there is an important reason for their absence. (Apologies and proof must be sent prior to the 1st unit to Dr. Miernicki; martin.miernicki@univie.ac.at).

Assessment is based on active participation (10% = 4 points) in the course as well as on two written exams (45% = 18 points each, duration of each exam: 45 minutes) in German at the end of the course.

Grade key: A total of 40 points can be achieved. From 21 points the course is positively completed. From 21 points - sufficient (4), from 26 points - satisfactory (3), from 31 points - good (2), from 36 points - very good (1).

Copying from the internet or from textbooks in the case of online open book exams and the use of an annotated law texts or labeled post-its in the case of on site exams with personal presence is not permitted.
Information about the use of unauthorized aids https://privatrecht.univie.ac.at/service-news/schummeln/

Examination topics

Materials provided via Moodle
indicated literature

Reading list

To be announced in the online units by the instructor.

Association in the course directory

Last modified: Fr 12.05.2023 00:12