Headergrafik - Programm-Module

Advanced Accounting

Term: 1. or 2. Semester

Module Owner:
Prof. Niels Dechow, PhD

1. Principles of Auditing

The aim of the course is to provide students with a strategic view on auditing in internationally active companies based on international, US and German auditing standards. The application of the material will be practiced in case studies and homework assignments. It enhances the students’ understanding of auditing by providing practical examples and in-class discussions. The lecture also supplies the students with additional auditing related topics like the Sarbanes Oxley Act, the COSO Framework and Corporate Governance.

2. Financial Statement Analysis

Creditors look for information about the solvency and the default probability of a potential debtor, competitors are interested in the financial situation of a competitor, analysts judge the value of a share. Various ratios are used to transfer the different values of the balance sheet and the profit and loss statement into more useful and focused information. This class applies ratio analysis to assess the liquidity, profitability and capital structure of a corporation as well as the efficiency of operations and its stock market performance.

Included in:

Courses within this programme module:

Julia Oehler

Programme Coordinator

Master Programmes

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