In this module, you will be taught holistically to represent the ‘real life’ scenarios that are faced within the audit profession

Topics are viewed and taught as interrelated concepts, with the ethical principles of auditors (Accountability, Integrity, Objectivity, Independence, Competence and Rigour, Judgement, Confidentiality) underpinning the module content (Flint’s postulates). The following high level topics are covered during the module: Audit in Context, Audit Ethics, Audit Process and Current Issues in Auditing.



You will learn to critically appraise, understand and apply a range of International Financial Reporting Standards (IFRS).

The purpose of this module is for you to learn about a select number of standards in detail.
In many cases this involves looking beyond the technical computational elements of the standard, instead focusing on areas of the standards which require the judgement of a professional accountant. The following
standards will be covered in the module:
• IAS38 – Intangible Assets
• IAS32 / IFRS 9 – Financial Instruments
• IFRS13 – Fair Value
• IFRS15 – Revenue Recognition from Contracts with Customers
• IAS19 – Employee Benefits

In addition to the accounting standards mentioned above, you will learn about some of the contemporary issues in financial reporting, including:
Corporate Governance and Compliance, Integrated Reporting, Sustainability and Carbon Accounting, Responsible Financial Accounting, Harmonisation and Forensic Accounting and Fraud.

You will be assessed by means of an examination and a continuous
professional development (CPD) event.
The examination will consist of a combination of computational, discursive, case-study and essay-based questions. The CPD event
is a simulated workshop where you will be required to present (in a group) on a contemporary topic in financial reporting.
This will involve you carrying out research on a topic and being able to find innovative and interesting ways to disseminate that
research to your peers during the workshop.
This event builds your professional skills in a number of ways: researching, delivery of contemporary financial reporting content and innovate use of technology.



The module aims to provide you with the knowledge and skills of applying a variety of investment appraisal tools to support decision making in corporate finance. We also examine the notion of risk and value management in the context of large publicly owned organisations.

All financial techniques which you will study as part of this module will be illustrated in practical terms. The module is delivered to you using lectures and seminars.
The module will lead you to the development of basic analytical skills and confidence in handling numeric data using both mathematical derivations and Excel. In doing so, it will expose you to a wide range of financial techniques for use in analysis and interpretation of investment appraisal problems. You will become aware of the role of financial manager in the context of large publically owned organisations.
On completing the module you will be able to select and apply the appropriate financial techniques to support financial appraisal and decision making in a variety of situations. You will have developed relevant numerical skills to support the theoretical material introduced throughout the module. You will create, use and design appropriate spreadsheet models which directly relate to the concepts studied.



The dissertation module aims to equip you with the necessary intellectual and practical skills for undertaking an individual student-led, ethical investigation into an applied business (or the named degree) problem or issue.

In addition, the dissertation aims to equip you with key transferable, employability skills, including: time management, project
management, communication (written and verbal), negotiation, persuasion and influence, discovery, initiative, creativity and innovation in problem-solving analysis.

The module is student-led but you are supported by, initially, lectures and seminar-workshops which provide an introduction to undertaking Business-Management research followed by one-to-one or small-group supervision meetings.



The module aims to provide you with an opportunity to integrate the knowledge acquired during the programme and apply this to a consultancy project for a real organisation. This consultancy project provides a vehicle for participants to develop and demonstrate key employability skills, to relate theory to practice, and to undertake a significant piece of assessed work commensurate with a capstone module.

You will work on behalf of an external organisation, which has identified a business problem or question, requiring a solution, working in small group of typically 4 individuals (you will select their own team members), participating in group and individual activities. The host organisation will provide a project briefing, and review; students will be supported by appropriate academic input and guidance from Newcastle Business School in the form of a mentor and via the Business Clinic.



In the first instance the idea of sustainable strategies can be seen to be about a continuous and stable alignment between intent, formulation, implementation and outcome realisation for an organisation.

However, from a more comprehensive perspective it is about engaging a wide range of stakeholder domains, including the players along the value chain, society, and the environment. This module will provide you with a perspective on core strategy from the vantage point of an organisation and the ability to analyse, formulate and critique business strategies. You will be able to understand and reflect on the scope and limitations of tools and techniques deployed to inform business strategies and their sustainability premises. It will, as a bolt on, impart an emphasis for stepping back and looking at strategies from a macro-level sustainability perspective as is very topical and at the forefront of policy and business concerns.