Bachelor's Programme in Auditing

Study programme code BACREV

ECTS credits 180

Admission requirements Completion of general upper-secondary education.

Recommended previous knowledge A solid background in mathematics is recommended, for example R1 or S1+S2 or 2MX. The teaching in mathematics builds on 1MA. Students lacking this background should count on working extensively in mathematics. A solid background in English and Business Administration is also recommended.

General description and profile of the programme The programme gives students the theoretical background for careers in accounting and auditing in both private and public sector. A completed three-year programme meets the authorisation requirements concerning the theoretical training necessary to become a Registered Auditor, when the 4 auditing exams has been passed with the grade C or better. The programme provides a solid foundation and concrete knowledge of the following major areas of study: Auditing, Accounting, Tax Law and Law. The student may also leave the programme after the fourth semester (second year), which awards him/her the Norwegian degree of "Høgskolekandidat" in Business Administration.

Specific arrangements for recognition of prior learning (formal, non-formal and informal) Arrangements for the recognition of prior learning are described in the information on the institution under "General arrangements for the recognition of prior learning (formal, informal and non-formal)".

Examination regulations and grading For a description of the examination regulations, see the Examination Regulations of the University of Agder.

For information about the Norwegian grading system, see ECTS credits and grades. Specific information on grading for each course is found in the individual course descriptions.

Graduation requirements The Examination Regulations of the University of Agder regulate the graduation requirements for each programme of study.

Learning outcomes Upon completion of the programme, graduates of the Bachelor programme in Auditing will: have basic skills in business and economics, social economics, market strategy and methodology have sound and practical skills in accounting, auditing, law and tax law fulfil the educational requirements to become a certified auditor if they have received a C or better in the 4 auditing examinations in accounting, auditing, law and tax law

Teaching methods Most courses have group lectures and group work. See each course description for further details concerning instruction and evaluation methods. The courses are taught in Norwegian.

Assessment methods Several courses requires passed grades on written assignments in order for the student to take the final examination, and some courses also requires oral presentations. Most courses have written examination with graded marks (A-F) where A is the best grade and F is fail. All 4 auditing examinations are written examinations with graded assessment. The grade requirement for becoming a certified auditor is set by the Financial Supervisory Authority of Norway (Kredittilsynet), and is C or better.

Student exchange With regard to the course guidelines set by the National Curriculum for Auditing Education, there is no opportunity for student exchanges in this programme.

Occupational profiles of graduates and access to further studies The programme is vocationally oriented and gives a foundation for work within private sector, organisations and public sector. A Registered Auditor's primary responsibility is to complete audits in the private and/or public sector. Additionally, the programme will qualify graduates to work as consultants within the fields of accounting and auditing. Completed studies qualify the graduate for admission to further studies in Business Administration at University of Agder or Auditing at the Norwegian School of Economics and Business Administration (NHH) and Norwegian School of Management (BI) (qualifications will in all likelihood be also attained for admission to a Master's Degree Programme in Auditing at NHH and BI).

Qualification awarded A completed three-year programme awards a Bachelor's Degree in Auditing, on the conditions that the School's general requirements for the Bachelor's Programme are fulfilled.