AF3S548 - Cases in Audit 09 Mar 2020 - 31 Aug 2025 | Version 1

Associated Module Information

Module Code: AF3S548
Module Title: Cases in Audit
Faculty: Faculty of Business and Creative Industries
Faculty Group: Accounting and Finance
Faculty Sub Group: Accounting and Finance
Module Leader: Rebecca Bushell
Module Team: Jared Davies
First Intended Intake: SEP 2020 Final Year of Intake: 2024
Date Closed:
Credit Value: 20 Credit Level: 6
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100840 - audit management
HECOS Code Weighting: 100

Document Version Information

Version 1
Valid From 09 Mar 2020
Valid To 31 Aug 2025

Module Aims

Audit is an essential area of accounting to ensure the rules and regulations are being followed appropriately. This module takes different areas of audit and looks into them in depth. The module is split into 2 sections, in part one students are required to investigate current cases in the audit industry, the module develops these research, innovation, evaluation and commercial awareness. All the cases in this section will be based on topics currently in the news and will be investigated using real life organisations. In the second part they then participate in a live project where they form consulting teams and carry out an assurance engagement for a third sector organisation, working with external partner. They are required to analyse the information and evaluate the situation before making recommendations to the organisation.

Students will be assessed using a range of methods in order to develop and test not only their subject knowledge but also the graduate attributes. The module is designed to build commercial awareness, communication skills, team work, time management, independent working, initiative and leadership skills, which will be assessed during the cases.

Content Summary

The contents will be determined by the current events in the audit industry but may cover areas such as:

Regulatory framework

Audit planning

Internal audit

Fraud

Money Laundering

Internal controls

Audit risk

Ethics

Assurance engagements

Learning and Teaching Methods

Activity Type Hours
Tutorial 20
Independent Study 92
Directed Study 52
Formative Assessment - Scheduled 8
Formative Assessment - Independent 8
Active/Simulation Based 20
Total Hours Selected 200

Learning Outcomes

# Learning Outcome
LO1 Apply and evaluate managerial, regulatory and strategic elements related to audit.
LO2 Identify the importance of developing graduate attributes.

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Asynchronous Assessment Project Output 1 Students will participate in a live project, engaging with external partners. There is a mixture of individual and group activities and activities completed in class and independently. They will be assessed on their performance during the output and delivery of the final briefing. 0 N/A 50 No 40
Asynchronous Assessment Portfolio 1 The portfolio will be worth 50% and will consist of 2 individual case studies ( analyse a case and then complete an activity associated with that case) Each case will be worth 25% each and will be designed to use a variety of assessment methods, reports, articles, posters, leaflets, interviews etc. To promote engagement and employability skills. 0 N/A 50 No 40

Assessment Matrix

Assessment Type Learning Outcomes
LO1 LO2
Project Output 1
Portfolio 1

Reading List

Auditing Fundamentals, Davies &Aston. Prentice Hall

ACCA F8 – Audit and Assurance BBP (latest edition)

Appropriate and relevant academic journals including Journals on audit,?Journals on Corporate Governance; Journal of Management and Governance, Managerial Auditing Journal and others as directed by the tutor to be accessed via LRC, Google scholar, plus other sources.