Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT3151: Advanced Audit

Department: Accounting

ACCT3151: Advanced Audit

Type Tied Level 3 Credits 20 Availability Not available in 2022/23 Module Cap None. Location Durham
Tied to NN43
Tied to N302
Tied to N304
Tied to NN42
Tied to N204
Tied to N206
Tied to N408
Tied to N409


  • ACCT2061 Audit and Assurance OR ACCT2111 Introduction to Audit and Assurance


  • None

Excluded Combination of Modules

  • ACCT3121 Advanced Audit and Assurance


  • To develop students' appreciation and understanding of the complexities and challenges in contemporary audit and assurance processes, ensuring students are equipped to contribute to the audit of complex entities and accounting balances.
  • To identify limitations of audit and assurance, and to assess the role of audit in society.
  • To understand the ethical and practical implications of audit and assurance developments and the contribution of these to corporate and public interest.


  • Audit of complex accounting estimates and complex corporate structures
  • Developments in auditing standards. reporting and digital audit techniques
  • Assurance beyond statutory corporate reporting
  • Limitations and opportunities for auditing
  • The role of audit in society
  • Emerging regulatory and ethical issues affecting audit

Learning Outcomes

Subject-specific Knowledge:
  • By the end of the module students should be able to:
  • Understand the current issues and developments relating to the provision of audit related and assurance services
  • Recognise the role and impact of the legal and regulatory environment and professional and ethical considerations on audit and assurance practice and society
  • Identify the key issues and practical responses in meeting the objectives of audit assignments for complex entities and accounting balances
  • Identify the key issues and practical responses in meeting the objectives of assurance assignments beyond corporate reporting
Subject-specific Skills:
  • By the end of the module students should be able to:
  • Advise on appropriate audit techniques for complex auditing issues
  • Communicate and report audit matters to management, shareholders and stakeholders
  • Critically appraise the efficacy of current developments and proposals for audit
  • Critique the role and limitations of audit in society
  • Apply and critique appropriate ethical reasoning to audit challenges
Key Skills:
  • Written communication
  • Planning and organisation
  • Time management
  • Problem solving
  • Critical reflection

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on knowledge transfer from workshops and independent study.
  • Formative assessment will consist of an assignment of 2,500 words.
  • Summative assessment will consist of a 3 hour written examination.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 18 Twice Weekly 2 hours 36
Revision Workshop 1 Once 2 hours 2
Preparation, Reading and Independent Study 162
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written examination 3 hours 100%

Formative Assessment:

Formative assignment of 2500 words

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University