Auditing and Internal Auditing

Recommended prerequisites: Introduction to Financial Accounting (ABL-C1111) or equivalent. Recommended: Tilinpäätösraportointi (ABL-C1133) or equivalent.

The student acquires and can explain the key concepts of auditing and internal auditing, the ethical principles of auditing, as well as professional guidance such as auditing standards. The student understands the phases of audit work and is able to apply the concepts, principles, and guidance in planning and performing audit procedures, using audit methods and techniques. The student is able to analyze and evaluate the results of the audit work and, based on their assessment, prepare an auditor's report.

Implementations by the academic year:

2026-2027 Autumn I, language of instruction: Finnish

2027-2028 Autumn I, language of instruction: Finnish

The languages of instruction and languages of study attainment may vary depending on the course implementation. Implementations are not necessarily organised in all the languages of study attainments marked for the study unit. When registering, check to see that the course implementation you are registering for may be completed in the language you want, as some languages apply only to certain implementations.