The audit profession and the public interest

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00027
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SS-2025

    Schedules and rooms

    Summary schedule Tuesday 15:15 - 18:00, Hebdomadaire, PER 21, Room C130 (Spring semester)
    Hours per week
    		3

    Teaching

    Teachers
    • Nösberger Thomas
    Assistants
    • Demiri Zana
    Description The topic of the course are legal and professional standards regulating the audit profession in Switzerland and internationally. Major focus is placed on the role of the auditor, ethics, independence as well as responsibility and fraud.
    Training objectives The course covers the various influences on the audit profession. A major focus is placed on the role of the auditor in the current environment, ethics, independence as well as responsibility and liability. After the course a student should be able to follow the current discussions regarding the audit function.
    Softskills No
    Off field No
    BeNeFri Yes
    Mobility Yes
    UniPop No

    Documents

    Bibliography Rick Hayes (3rd edition): Principles of Auditing – An Introduction to International Standards on Auditing, Pearson Longmann, ISBN 978-0273768173 / International Auditing and Assurance Standards Board: Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements, vol. 1+2, free download from the website of the International Federation of Accountants (www.ifac.org)
  • Dates and rooms
    Date Hour Type of lesson Place
    18.02.2025 15:15 - 18:00 Cours PER 21, Room C130
    25.02.2025 15:15 - 18:00 Cours PER 21, Room C130
    04.03.2025 15:15 - 18:00 Cours PER 21, Room C130
    11.03.2025 15:15 - 18:00 Cours PER 21, Room C130
    18.03.2025 15:15 - 18:00 Cours PER 21, Room C130
    25.03.2025 15:15 - 18:00 Cours PER 21, Room C130
    01.04.2025 15:15 - 18:00 Cours PER 21, Room C130
    08.04.2025 15:15 - 18:00 Cours PER 21, Room C130
    15.04.2025 15:15 - 18:00 Cours PER 21, Room C130
    29.04.2025 15:15 - 18:00 Cours PER 21, Room C130
    06.05.2025 15:15 - 18:00 Cours PER 21, Room C130
    13.05.2025 15:15 - 18:00 Cours PER 21, Room C130
    20.05.2025 15:15 - 18:00 Cours PER 21, Room C130
    27.05.2025 15:15 - 18:00 Cours PER 21, Room C130
  • Assessments methods

    Oral exam - SS-2025, Session d'été 2025

    Assessments methods By rating
    Descriptions of Exams

    Examination time 15 min.

    Oral exam - SS-2025, Session de rattrapage 2025

    Assessments methods By rating
    Descriptions of Exams

    Examination time 15 min.
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018-SP_V01 - SES BeNeFri
    Course > Master course offering for BeNeFri Students
    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students
    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR
    Doc - Economics
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Economie quantitative
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management in Nonprofit-Organisation
    Version: 2002-SA_V01 -60 ECTS Théoriques
    Elective courses > Wahlkurse UNIFR
    Doc - Sciences sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Sciences économiques et sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Ma - Accounting and Finance - 120 ECTS
    Version: 2024-SP_V02 - DD Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    UniFr courses > Modules "Data Analytics" and "Audit et Fiscalité": min. 2 courses > Domain Taxation and Audit
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Elective courses
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021-SA_V02 - Dès SA-2024
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Elective courses
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Course - 72 ECTS > Modules "Data Analytics" and "Audit et Fiscalité": min. 3 courses > Domain Taxation and Audit
    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2024-SA_V03
    Information Management > Cours > Modules management > ACC: Accounting and Control
    Ma - Business Informatics - 90 ECTS
    Version: 2020-SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Ma - Communication and Society - 90 ECTS
    Version: 2021-SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Economics - 90 ECTS
    Version: 2021-SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Ma - International and European Business - 90 ECTS
    Version: 2021-SA_V01 - dès SA-2024
    Courses > Additional courses > SES Master level courses
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Elective courses
    Ma - Management - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses: min. 72 ECTS > Elective courses > SES Master level courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Elective courses
    Ma - Marketing - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
    MiMa - Business Informatics - 30 ECTS
    Version: 2020-SA_V01
    Cours > Modules management > ACC: Accounting and Control
    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021-SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control