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Hallinnon tarkastus : Tehtäväpaketti Tilintarkastuksen perusteet -opintojaksolle

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Hallinnon tarkastus : Tehtäväpaketti Tilintarkastuksen perusteet -opintojaksolle

The purpose of the dissertation was to draw up the task parcel of the inspection of the admin-istration to the grounds for the audit study module. The principal is Oulu University of Applied Sciences and the teacher of the study module in question Nina Kukkonen served as the control-ler of the work.

The subject to this dissertation was created from own interest and need for the new deepening tasks. The checking of the administration will be superficially dealt with in the study module and the tasks are not a lot available. Furthermore, the checking of the administration has been a current subject during the last few years in connection with the discussion of the Audit ACT.

Literature and mostly legislation which is related to the audit have been used as an information foundation in this work. The timely information has also been searched for from Internet and journals of the field. The auditing of the administration is only a part of the audit and there is that relatively little touching material in the literature of the field. The legislation of different communi-ties and the international standard of the audit are a central information foundation in the audit.

The dissertation is functional development because the result is a concrete output, in other words a task parcel into the future students' and teacher's use as new teaching material. The study extract is qualitative based on the source material and based on an own experience. Tasks have been collected in the task parcel based on the theory share of the dissertation.

On this dissertation the objective is to get new study material to the study module. The task parcel and whole dissertation can be used also as a material for self-studying. Because one does not have time to go into different sectors of the audit in the study module in question in more detail, there is surely an advantage to the students from this dissertation.

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