Accessibility statement

Auditing - MAN00036I

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  • Department: The York Management School
  • Module co-ordinator: Mr. Ian Money
  • Credit value: 20 credits
  • Credit level: I
  • Academic year of delivery: 2023-24
    • See module specification for other years: 2024-25

Module will run

Occurrence Teaching period
A Semester 2 2023-24

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 : Individual Essay
N/A 100

Special assessment rules



Task Length % of module mark
Essay : Individual Essay
N/A 100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

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

ICAEW website

ACCA website

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.