Auditing, 1-year Programme

Study programme code REVI

ECTS credits 60

Admission requirements Applicants will normally have completed the first two years of a programme in Business Administration or its equivalent. Students from other universities, admitted to this programme, will normally have to take extra courses to meet the national requirements for the auditing programme. Students admitted to the bachelor programme in business administration will have to choose auditing in the third year. In addition they will have to choose law and accounting as electives in the fourth semester.

General description and profile of the programme

The component may be chosen as a third-year concentration in the Bachelor's Degree Programme in Business Administration. A completed three-year programme awards the degree "Bachelor of Auditing" on the condition that the School's general requirements for the Bachelor's Programme are fulfilled. The courses prepare students 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.

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 All auditing examinations require passed grades on written assignments in order for the student to take the final examination. 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 (Finanstilsynet), and is C or better.

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.