 | Study programme 2025-2026 | Français | |
 | Auditor Independence | ||
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M2-SCGEST-050-M | Compulsory UE | ROUSSEAUX Bernard | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 21 | 0 | 0 | 0 | 0 | 3 | 3.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-086 | Auditor Independence - AAEP | 18 | 0 | 0 | 0 | 0 | Q1 | |
| W-COGE-087 | Auditor Independence - AAEHP | 3 | 0 | 0 | 0 | 0 | Q1 |
Integrated test : there will be no assessment for each AA but a single assessment for the UE.
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Mobilise expertise in at least one area of management.
- Mobilise acquired skills in a specific professional environment.
- Professionally communicate and present original work both orally and in writing.
- Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
- Act in an international and multicultural context.
- Demonstrate an open mind and adaption.
- Prioritise responsible management practices.
- Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
- Act in compliance with specific legislative frameworks.
- In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Be independent and regularly adapt to new contexts.
- Assess their practices and be able to question it.
Learning Outcomes of UE
Not applicable.
UE Content: description and pedagogical relevance
Not applicable.
Prior Experience
Critical spirit.
Type(s) and mode(s) of Q1 UE assessment
- Oral examination - Face-to-face
Q1 UE Assessment Comments
Not applicable.
Type(s) and mode(s) of Q1 UE resit assessment (BAB1)
- Oral presentation - Face-to-face
Q1 UE Resit Assessment Comments (BAB1)
Not applicable.
Type(s) and mode(s) of Q3 UE assessment
- Oral presentation - Face-to-face
Q3 UE Assessment Comments
Not applicable.
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-086 |
|
| W-COGE-087 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-086 |
|
| W-COGE-087 |
|
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-086 | Not applicable |
| W-COGE-087 | Not applicable |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-COGE-086 | Note de cours - Déontologie et indépendance du réviseur - Bernard ROUSSEAUX |
| W-COGE-087 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-086 | Not applicable |
| W-COGE-087 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-086 | Not applicable |
| W-COGE-087 | Not applicable |
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term