Describe and consider the lessons for auditors and


Assessment tasks (adapted from the University's unit specification)

There are two parts to the assessment of this unit, a piece of coursework and a written examination. The first assessment (Coursework) is a research study on a current issue in auditing. This will be undertaken in groups, normally of 4-6, in order to produce a group presentation and an individual report. The presentation will be made prior to the completion of an individual report allowing some informal feedback after each presentation. This will form 40% of the assessment weighting.

If you require further information and help on what is expected of you for each assessment task then consult your unit tutor. If you want more general help with preparing for assessments then visit PAD web site at https://lrweb.beds.ac.uk/pad or their BREO site which provides access to a range of relevant additional on-line resources.

As stated on the UIF the first assessment is a research study on a current issue in auditing. Students need to prepare a report of about 3,000 words on a topic agreed with their tutor. Indicative topics may include:

• Ethics versus rules in auditing

• Describe and consider the lessons for auditors and regulators from the Enron fraud.

• The role of external auditors in the corporate governance framework

• Do the current accounting standards live up to their objectives?

• On the grounds of independence, should auditors be allowed to provide non-audit services for audit clients? Students should work in groups of, normally, 4-6 and they should prepare a presentation. Each group must choose a separate topic. Each student must take part in the presentation. The presentation will be assessed prior to the completion of an individual report.

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