Auditing & Taxation (M.A.)
Program Goals and Learning Objectives
The process of studying and teaching aims at achieving the defined program goals mentioned below. Furthermore, learning results are defined and used in operationalized form for periodic control of the goal achievements. According to a systematic plan the learning outcomes are assessed with rubrics and the results are analyzed and discussed by the faculty members and the academic committee.
The objective of this process is the systematic identification of potential for improvements. Specific measures will be derived from that with the goal to optimize the learning process and progress of students.
The following table gives an overview of the program goals and learning outcomes of the study program.
|
PG
|
Goal at degree program level
|
LO
|
Learning Objective/Outcome
|
|
1.
|
Students have in-depth knowledge and are able to apply it analytically to the areas of auditing and taxation in accordance with the CPA examination requirements.
Critical thinking, analytical skills and professional knowledge for problem solving in auditing
|
1.
|
Students are able to develop well-founded innovative solutions for complex and practical problems.
|
|
2.
|
Students are able to express their evaluation, ideas and arguments in oral and written form in a convincing way to management. Communication skills
|
2.1
2.2
|
Students are able to demonstrate their ideas and structured thinking in presentations.
Students demonstrate their writing skills.
|
|
3.
|
Students are able to work together with others effectively in groups. They show leadership skills.
Capacity for teamwork and leadership skills
|
3.1
3.2
|
Students show their teamwork capacities in specific working situations.
Students show their leadership skills in concrete working situations.
|
|
4.
|
Students are able to implement and analyze national and international regulations of financial accounting, i.e., German Commercial Code (HGB), IFRS, in the annual audit.
Professional knowledge accounting and auditing
|
4.
|
Students are able to determine reference data in HGB or IFRS accounting, and can compare the actual performance to reference data within the annual audit.
|
|
5.
|
Students have in-depth business knowledge in accordance with the CPA examination requirements. Expert knowledge in Business
|
5.
|
Students can apply business knowledge on financing and investment decisions with regards to the impacts on the financial statements.
|
|
6.
|
Students identify ethical problems that can arise in the auditing.
Ethics
|
6.
|
Students are able to evaluate moral questions and to comply with legal guidelines in auditing tasks.
|
|
7.
|
Students have an extensive and system-oriented understanding of different taxation law areas in accordance with the CPA examination requirements. Professional knowledge taxation
|
7.1
7.2
|
Students are able to analyze application-oriented tax cases in exams and solve them correctly.
Students are able to develop alternative solutions and arrangements based on their legal knowledge.
|
|
8.
|
Students have in-depth knowledge in business law and European law; especially they are able to analyze commercial law and corporate law issues in case of change of corporate form in accordance with the CPA examination requirements. Professional knowledge in business law
|
8.1
8.2
|
Students master the legal methods for solving cases in the area of business law according to the basis for claim.
Students are able to solve cases and relate to relevant practice-oriented problems of an auditor in courses of special subjects of law.
|