Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Diplôme IÉSEG (Bac +5) Programme Grande École
- Crédits ECTS: 2.00
Responsable(s)
L.DESROUSSEAUX
Intervenant(s)
E.HARARI, L.DESROUSSEAUX
Présentation
Prérequis
-Knowledge of basic statistics
-Knowledge of intermediate-level financial accounting and reporting
-Knowledge of basic audit techniques is compulsory (this is an advanced audit course)
-Knowledge of intermediate-level financial accounting and reporting
-Knowledge of basic audit techniques is compulsory (this is an advanced audit course)
Objectifs
At the end of the course, the student should be able to:
-apply the concepts seen in the "audit techniques" course
-master the appropriate techniques and display expertise in Audit Data Analytics (herefater ADA) (LO 2.B)
-analyze and solve complex problems with the appropriate methodology (LO 6.B)
-produce professional quality documents (LO 8.A)
-apply the concepts seen in the "audit techniques" course
-master the appropriate techniques and display expertise in Audit Data Analytics (herefater ADA) (LO 2.B)
-analyze and solve complex problems with the appropriate methodology (LO 6.B)
-produce professional quality documents (LO 8.A)
Présentation
Throughout the sessins, students will use IDEA, a well-known ADA platform used in audit firms.
1. Presentation of ADA and its importance in audit missions.
2.Reminder on audit planning
3.Then, a single, large case will allow students to:
a.Conduct the audit of account receivables
b.Conduct the audit of account payables
c.Conduct the audit of inventory
At each stage, the writing of an audit report will end the session.
1. Presentation of ADA and its importance in audit missions.
2.Reminder on audit planning
3.Then, a single, large case will allow students to:
a.Conduct the audit of account receivables
b.Conduct the audit of account payables
c.Conduct the audit of inventory
At each stage, the writing of an audit report will end the session.
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 4,00 | ||
| Travaux dirigés | 12,00 | ||
| Travail personnel | |||
| Group Project | 8,00 | ||
| Charge de travail personnel indicative | 26,00 | ||
| Overall student workload | 50,00 | ||
Évaluation
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 0 | 15,00 |
| QCM | 0,50 | 1 | 15,00 |
| Autres | |||
| Etude de cas | 3,00 | 3 | 70,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
All material will be posted on Ieseg Online in due time. -
Ressources Internet