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Financial Auditing and Taxation Law

Module name (EN):
Name of module in study programme. It should be precise and clear.
Financial Auditing and Taxation Law
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Accounting and Finance, Master, ASPO 01.10.2012
Module code: MRPF-310
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0318
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
6
Semester: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (120 minutes / can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFMM-MARPF-210 Management Sciences, Master, ASPO 01.10.2018 , semester 1, mandatory course
MRPF-310 (P420-0318) Accounting and Finance, Master, ASPO 01.10.2012 , semester 3, mandatory course
MARPF-210 (P420-0318, P420-0322, P420-0327, P620-0122) Accounting and Finance, Master, ASPO 01.10.2017 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Lecturer:
N.N.
Prof. Dr. Jochen Pilhofer


[updated 03.03.2016]
Learning outcomes:
Submodule _Financial Auditing_:
After successfully completing this module, students will:
- be familiar with the most important national statutory requirements for auditing and can apply them to practice-related issues;
- have a solid understanding of, and be qualified to participate in, an annual audit;
 
 
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
 
Submodule _Taxation Law_:
 
 
After successfully completing this module, students will:
- be able to explain the basics of international tax law and VAT law and apply them to a variety of practice-oriented problems;
- be able to evaluate the influence of international tax law or VAT law on business operations;
 
- be familiar with the essential conceptual and substantive features of German VAT law and, within this context, also have an in-depth command of international VAT law.
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.  
 
 
Submodule _Financial Auditing_:
 


[updated 05.12.2019]
Module content:
 
- Functions and national statutory requirements of the annual audit
- Annual audits in accordance with national regulations (including audit strategy and audit planning, audit performance, audit report, audit opinion, etc.)
- Auditing selected balance sheet items
 
 
- Current topics and problems regarding annual audits (_hot topics_)
 
Submodule _Taxation Law_:
 
 
- VAT law
   o VAT system
   o Taxable turnover
   o Place of taxable transactions
   o Tax exemptions
   o Tax base and tax rates
   o Input tax deduction
   o Tax calculation and taxation procedures
 
- International tax law
   o Concept, content, meaning and legal origins of international tax law
   o Connecting factors between German foreign tax law and income and corporation tax
 
   o The problem of international double taxation
 
   o Ways to avoid or reduce double taxation through unilateral and bilateral measures
   o Overview of how the international business activities of domestic companies abroad (outbound) and of foreign companies in Germany (inbound) are taxed
 
Lecture and tutorial
 


[updated 05.12.2019]
Recommended or required reading:
 Recommended reading:
 Submodule _Annual Audits_ (always the latest edition):
  - Brösel/Freichel/Toll/Buchner: wirtschaftliches Prüfungswesen, München
  - Schildbach/Stobbe/Brösel: Der handelsrechtliche Jahresabschluss, Sternenfels
 
Submodule _Tax Law_ (always the latest edition):
     Brähler: Internationales Steuerrecht, Wiesbaden
     Freichel/Brähler/Lösel/Krenzin: Ertragsteuern, München
     Kußmaul, Heinz: Betriebswirtschaftliche Steuerlehre, Oldenbourg Verlag
     Hauptmann/Mücke: Umsatzsteuer/Mehrwertsteuer leicht gemacht, Berlin
     Meissner/Neeser: Umsatzsteuer (Grundkurs des Steuerrechts), Stuttgart


[updated 05.12.2019]
[Tue Feb 27 15:13:22 CET 2024, CKEY=raus, BKEY=rpfm, CID=MRPF-310, LANGUAGE=en, DATE=27.02.2024]