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Financial Statement and Auditing (5 ECTS)

Code: LD00EH44-3004

General information


Enrollment
05.05.2025 - 10.08.2025
Enrollment is ongoing
Enroll to the implementation in OMA
Timing
25.08.2025 - 12.12.2025
The implementation has not yet started.
Number of ECTS credits allocated
5 ECTS
Mode of delivery
On-campus
Unit
Metropolia Business School
Campus
Leiritie 1
Teaching languages
Finnish
Seats
20 - 35
Degree programmes
Economics and Business Administration
Teachers
LAS Liiketalous ope
Teacher in charge
Anne Perkiö
Groups
LXD23S1
Liiketalouden tutkinto-ohjelma päivä
Course
LD00EH44

Implementation has 15 reservations. Total duration of reservations is 45 h 0 min.

Time Topic Location
Tue 26.08.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 02.09.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 09.09.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 16.09.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 23.09.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 30.09.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 07.10.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 21.10.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 28.10.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 04.11.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 11.11.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 18.11.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 25.11.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 02.12.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Tue 09.12.2025 time 14:00 - 17:00
(3 h 0 min)
Tilinpäätös ja tilintarkastus LD00EH44-3004
MMA119 Oppimistila
Changes to reservations may be possible.

Objective

Upon completion of the course students will recognize the bookkeeping idiosyncrasies of a limited company, a housing cooperative and a society.
The student will be able to apply good auditing practices and auditing standards in practice. The student will be aware of the importance of internal control and risk management and have an overall view of a company’s control environment.

Content

- Bookkeeping idiosyncrasies of a limited company, a housing cooperative and a society
- Auditing standards and good auditing practices
- Internal control

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Qualifications

Financial Statement Analysis or equivalent competences

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