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Financial Auditing and Taxation Law

Module name (EN): Financial Auditing and Taxation Law
Degree programme: Accounting and Finance, Master, ASPO 01.10.2017
Module code: MARPF-210
SAP-Submodule-No.: P420-0318, P420-0322, P420-0327, P620-0122
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 6
Semester: 2
Mandatory course: yes
Language of instruction:
Written exam (120 minutes / can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
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
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):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Prof. Dr. Jochen Pilhofer

[updated 08.01.2021]
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]
[Sat Aug 13 23:02:01 CEST 2022, CKEY=raus, BKEY=rpfm2, CID=MARPF-210, LANGUAGE=en, DATE=13.08.2022]