Accessibility statement

Auditing - MAN00027I

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  • Department: The York Management School
  • Module co-ordinator: Mr. Ian Money
  • Credit value: 10 credits
  • Credit level: I
  • Academic year of delivery: 2022-23
    • See module specification for other years: 2021-22

Module summary

The module introduces students to auditing

Module will run

Occurrence Teaching period
A Spring Term 2022-23

Module aims

The module introduces students to auditing

Module learning outcomes

  • Explain why audits (auditors) are needed
  • To introduce the concepts of auditing
  • To evaluate the meaning and importance of auditor independence
  • To introduce, evaluate and contrast different audit strategies.
  • Critically evaluate national systems of regulation


Task Length % of module mark
Essay 1500 Words
N/A 100

Special assessment rules



Task Length % of module mark
Essay 1500 Words
N/A 100

Module feedback

Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.

The timescale for the return of feedback will accord with TYMS policy

Indicative reading

The Audit Process – Principles, Practice and Cases by  Iain Gray and Stuart Manson, Fifth edition, Cengage

The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.