Auditing and Taxation

The course intensifies the field of the external accounting by transferring aspects in the field of consolidated financial statements in accordance with HGB and IFRS. Topics covered by the course are the theory of consolidated financial statements, the legal basis of the consolidated accounting, accounting and evaluation within the consolidated financial statement as well as consolidation procedures. Furthermore, the course will provide a basic understanding of the professional activity of auditing in Germany with regard to the economic motivation for auditing, basics in auditing and an introduction to the risk-oriented auditing approach. In a separate exercise with case studies, the course contents will be practically applied through illustrative tasks to deepen the theoretical contents known from the lectures. Upon completion of this course, students should have understood the complexity of issues affecting consolidated accounting according to HGB and IFRS and in auditing, so that they are able to draw their own conclusions.

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The course provides knowledge of selected relevant issues affecting auditing and accounting by analyzing empirical research in those areas. The empirical studies presented are embedded in the course by a theoretical introduction into the selected fields. Among the topics discussed in the course are the relationship between academic auditing/accounting research and practice communities, earnings and audit quality models, joint audits, current issues in international standard setting and financial statement fraud. Due to the interactive course structure, students will develop skills necessary to autonomously analyze complex contemporary auditing and accounting issues, including their practical implications. Moreover, the course also puts a focus on issues of research methodology and thereby supports students in getting familiar with the main methods of empirical auditing and accounting research.

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