5441337305

Bachelorof Arts in Business Administration Majors (Sixth and Seventh Semester)

Munich Universityof Applied Sciences Winter Semester 2010/11

MODULE NO.:	175
TITLE:	Auditing & Business Start-up
MODULE TYPE: LANGUAGE OF INSTRUCTION:	Compulsory German
TEACHING METHODS:	Seminar
SEMESTER:	7. Semester
CHW:	4
ECTS-CREDITS	4
FREOUENCY:	Weekly
RESPONSIBILITY FOR THE COURSE:	Prof. Dr. Scharl, Prof. Dr. Schwarzmann
LECTURER:	Prof. Dr. Scharl, Prof. Dr. Schwarzmann
CORRESPONDING COURSES:		PREREOUISITES:	Principles of business studies, book keeping, balancing
ASSESSMENT METHOD:	WT	STUDY AIDS TO BE USED IN EXAMS:	Calculator
OBJECTIVES:	Students are able to:
	• Identify the individual areas of business start-up
	• Independently work on case studies • Analyse problems in auditing and to independently solve problems in selected cases studies
CONTENT:	• From the product idea to a business idea
	• Practical hints for consumer orientation and marketing • Business plan - financing and the use of subsidies • Formation steps and the choice of a legał form - purchase of a or investment in a business
	• Operative and strategie controlling • Composition of company structures • Engagement of employees • Choice and handling of banks and consultants • Handling of legał problems in daily business • Purpose and complexity of annual audit • Principles of risk-oriented auditing approach • Planning and implementation of annual audit • Auditing of the internal control system • Auditing technique on selected annual audits • Judgement of auditor • Audit report and audit certificate
	• Further aspects from the practical work of an auditor
RECOMMENDED LITERATURĘ:	Maikranz, Das Existenzgrundungs-Kompendium, aktuelle Auflage Vorlesungsbegleitendes Skriptum Institut der Wirtschaftsprufer (Hrsg.): Wirtschaftsprufer Handbuch Band I, aktuelle Auflage, Dusseldorf. Marten, K.-U./Quick, R./Ruhnke, K.: Wirtschaftspriifung, aktuelle Auflage, Stuttgart. Wustemann, J: Wirtschaftspriifung case by case, aktuelle Auflage, Frankfurt.