Contrôle et révision

  • Code ECTS: E-3-0023E
  • Période: Annuel
  • Année d'étude: 3ème Bachelier
  • Année scolaire: 2011-2012
  • Crédits: 1
  • Langue du cours: Français
  • Orientations: Comptabilité
  • Type: Obligatoire
  • Langue de l'évaluation: Français
  • Heure(s): 15h/an

Controlling Accounts and Financial Audit

  • ECTS Code: E-3-0023E
  • Period: Annual
  • Year: 3rd Bachelor
  • Schollyear: 2011-2012
  • Credits: 1
  • Course language: Français
  • Orientations: Comptabilité
  • Type: Compulsory
  • Examination language: Français
  • Hour(s): 15h/year
Le contenu affiché ci-dessous est susceptible d'être mis à jour plus tard dans l'année.
  • Pre-requisites:

    Accounting and taxation

  • Learning outcomes:

    First insight into jobs linked with accounting within the framework of accounting legislation and other laws

  • Objectives:

    Internal and external audits, auditing accounts

  • Contents:

    legal basis of accounting and accounting jobs

    accounting legislation

    professional organisations, setting up an accountants office and to set fee rates

     

    quick check of a balance sheet and of an income statement

     

    Internal and external audits, auditing

     

    Fiscal control of small and medium sized businesses by index-tables

    Errors and fraud

    examining accounts

    differences between audits and internal and external controls