Bachelor's Programme in Auditing

Study programme code BACREV

ECTS credits 180

Admission requirements Higher Education Entrance Qualification.

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. Mathematics is necessary for understanding the later courses in economics and methods. Students without a solid background should therefore 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 is awarded 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.

NOTICE:
JU-303 is a 15 ECTS credit Auditing Examination in Law, the course instructions is equivalent to 5 ECTS credits.
JU-304 is a 20 ECTS credit Auditing Examination in Tax Law, the course instructions is equivalent to 5 ECTS credits.
RE-301 is a 15 ECTS credit Auditing Examination in Accounting.
RE-300 is a 20 ECTS credit Auditing Examination in Auditing.

Auditing Examination:
The Auditing Examinations includes a group of courses with examinations coordinated on a national level. It is possible to sign up for these exams both in the autumn and spring semester. To obtain approval as a Registered Auditor the general requirements in the programme have to be met. In addition, the grade C (or better) is required in all four of the Auditing Examinations.

TAX LAW:
JU-304 Tax Law 2 is a 20 ECTS credit Tax Law Examination covering the syllabus of JU-203 Tax Law 1 and JU-304 Tax Law 2. The examination is normally in the fifth semester. However, examination is possible both in the autumn and spring semester.

LAW:
JU-303 Law 3 is a 15 ECTS credit Legal Theory and Methods Examinations covering the syllabus of JU-100 Law 1, JU-202 Law 2 and JU-203 Law 3. The examination is normally in the fifth semester. However, examination is possible both in the autumn and spring semester.

AUDITING:
RE-300 Auditing is a 20 ECTS credit Auditing Examination. The examination is normally in the sixth semester. However, examination is possible both in the autumn and spring semester.

ACCOUNTING:
RE-301 Financial Accounting is a 15 ECTS credit Accounting Examination. The examination is normally in the sixth semester. However, examination is possible both in the autumn and spring semester.

Learning outcomes

Upon successful completion of this programme the graduate should:

• be able to demonstrate basic knowledge in business and economics, social economics, market strategy and methodology
• be able to demonstrate 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

In several courses one or more approved written assignments are required for the student to get access to the final examination. Some courses also require oral presentations. Most courses have written examination with graded marks from A-F, where A is the best grade and F is fail. All four 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.

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 provides a foundation for work in private businesses, organisations and public administration. A Registered Auditor's primary responsibility is to complete audits in the private and/or public sector. The programme will qualify graduates to work as consultants within the fields of accounting and auditing. Upon successful completion of the programme the student qualifies to apply for admission to further studies in Business Administration at University of Agder. It also qualifies for further studies at both national and international institutions. Moreover, the student will qualify to apply for Master studies in accounting and auditing at BI and NHH which fulfils the educational requirements to apply for approval as government-authorized auditor.

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.