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
- Enseignant(s):
- Deschamps Daniel
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
- Teacher(s):
- Deschamps Daniel
- 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
