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Session: 2022/23

Last modified: 08/04/2022 09:50:34

Title of Module: Auditing

Code: ACCT09002 SCQF Level: 9
(Scottish Credit and Qualifications Framework)
Credit Points: 20 ECTS: 10
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Angela  Dunlop

Summary of Module

This module will develop your knowledge and understanding of the principles and techniques involved in auditing. The following guide is a list of topics (not necessarily taught in this order).

  • What is auditing and is it needed?
  • Internal and External Audit roles
  • The rules governing external audits & auditors
  • Stages of an audit process
  • Audit objectives
  • The relationships between Audit evidence, Risk, Statistical sampling and Materiality
  • Planning
  • Test of controls
  • Substantive testing
  • Analytical review
  • Subsequent event, management representations
  • Different types of audit reports

You will work in groups to consider case study material and will be required to make short group presentations on their findings.

The lecturing staff's professional background, areas of interest and scholarship, provides helpful insight into this module.

This module is suitable for delivery overseas.

Module Delivery Method
Face-To-FaceBlendedFully OnlineHybridCHybridOWork-based Learning
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Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.

A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations

Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.

Online with mandatory face-to-face learning on Campus

Online with optional face-to-face learning on Campus

Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.

Campus(es) for Module Delivery
The module will normally be offered on the following campuses / or by Distance/Online Learning: (Provided viable student numbers permit)
Paisley:Ayr:Dumfries:Lanarkshire:London:Distance/Online Learning:Other:
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Term(s) for Module Delivery
(Provided viable student numbers permit).
Term 1check markTerm 2


Term 3


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Learning Outcomes: (maximum of 5 statements)

On successful completion of this module the student will be able to:

L1. Appreciate the function of auditing (both internal and external) within an organisation

L2. Appreciate the legal and professional rules that affect the auditor and the audit.

L3. Demonstrate an awareness of the audit process from acceptance of a client through evidence collection to opinion formation and understand the importance and nature of good financial control

Employability Skills and Personal Development Planning (PDP) Skills
SCQF Headings During completion of this module, there will be an opportunity to achieve core skills in:
Knowledge and Understanding (K and U) SCQF Level 9.

Demonstrate a broad and integrated knowledge and understanding of the main areas of the auditing.

Practice: Applied Knowledge and Understanding SCQF Level 9.

Case studies will be used to apply the knowledge gained in lecturers

Generic Cognitive skills SCQF Level 9.

Draw on a range of sources in making judgments.

Communication, ICT and Numeracy Skills SCQF Level 9.

Make informal presentations. Interpret numerical data.

Autonomy, Accountability and Working with others SCQF Level 9.

Group work which takes account of own and others’ roles and responsibilities.

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Financial Accounting 2
Other:HND Accounting
Co-requisitesModule Code:
Module Title:

* Indicates that module descriptor is not published.

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Learning and Teaching
This module uses a series of lectures to provide learners with an understanding of the principles and techniques involved in Auditing. Case studies are used extensively throughout the course to build up knowledge, highlight key points to allow you to practice the application of knowledge.
Weekly workshops supplement the lectures and allow you the opportunity to apply the theory to case study scenarios and past paper exam questions. You will take part in peer marking in the early tutorials to help you understand what makes a good answer and how you can improve your exam technique. This is to help you to develop useful habits which help you in the formal exam.
Assessment of this module is through the use of a class test to test a wide understanding of the function of auditing and the legal and professional rules that affect the audit and the auditor.
A two hour formal, closed book, examination is used to assess knowledge and understanding of the learning outcomes. The majority of the paper is case study based to ensure that you can apply knowledge to a given practical situation.

Support for this is provided by the provision of a dedicated website (within the University’s Virtual Learning Environment), Powerpoint slides, class discussions and a printed textbook.
Learning Activities
During completion of this module, the learning activities undertaken to achieve the module learning outcomes are stated below:
Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities)
Lecture/Core Content Delivery24
Tutorial/Synchronous Support Activity24
Independent Study152
200 Hours Total

**Indicative Resources: (eg. Core text, journals, internet access)

The following materials form essential underpinning for the module content and ultimately for the learning outcomes:

Recommended Text: Auditing, A.H Millichamp & John Taylor, (current edition), Cengage Learning.

Non Essential Texts:

ACCA Study Text: Paper AA Audit and Assurance (current edition) London BPP Learning Media Ltd

ACCA Study Text: Paper AA Audit and Assurance (current edition) London Kaplan Publishing Foulks Lynch

(**N.B. Although reading lists should include current publications, students are advised (particularly for material marked with an asterisk*) to wait until the start of session for confirmation of the most up-to-date material)

Engagement Requirements

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure

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Supplemental Information

Programme BoardAccounting, Finance and Law
Assessment Results (Pass/Fail) No
Subject PanelAccounting, Finance & Law
ModeratorDavid Leung
External ExaminerL McCann
Accreditation DetailsThis module contributes to the exemptions attributable to the Bachelor of Accounting programme. Contact the School for current details.
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Class Test - note that the pass mark for this element is 40%, but where the overall module mark is 40% or more a mark of 35% or over will be counted as a pass.
Examination - note that the pass mark for this element is 40%, but where the overall module mark is 40% or more a mark of 35% or over will be counted as a pass.
(N.B. (i) Assessment Outcomes Grids for the module (one for each component) can be found below which clearly demonstrate how the learning outcomes of the module will be assessed.
(ii) An indicative schedule listing approximate times within the academic calendar when assessment is likely to feature will be provided within the Student Handbook.)

Assessment Outcome Grids (Footnote A.)

Component 1
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Class test (written)check markcheck mark 301

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Unseen closed book (standard)check markcheck markcheck mark702
Combined Total For All Components100% 3 hours

A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above

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  1. More than one assessment method can be used to assess individual learning outcomes.
  2. Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
    This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.

Equality and Diversity
This module is suitable for all students
UWS Equality and Diversity Policy
(N.B. Every effort will be made by the University to accommodate any equality and diversity issues brought to the attention of the School)

2014 University of the West of Scotland

University of the West of Scotland is a Registered Scottish Charity.

Charity number SC002520.