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Audit (§13b WPO)

Auditors perform an important trust-building function in the modern corporate world by auditing and certifying the compliance of financial financial reporting with the applicable legal framework. In addition, they are respected as professionals on business management and tax issues, as well as independent experts and trustees. To be able to fulfill these tasks, a complex professional examination has to be passed. The Audit major (§13b WPO) enables students to take a to complete a substantial part of this professional examination as part of the master's program.

The major can be combined with other majors, such as Financial Accounting, Controlling, Taxation, Finance or Digital Transformation, Governance & Society, to obtain the study profile fact ' hhu.

With the Audit major (§ 13b WPO), students complete all the coursework necessary to receive credit for the auditing exam in accordance with § 13b WPO for the Applied Business Administration / Economics examination area. You will learn and deepen the necessary business management tools for the theory-based and application-oriented assessment of complex issues from different perspectives. This includes accounting and auditing perspectives as well as corporate management and corporate governance. In addition, related quantitative tools and analyses as well as the link to the economic context are taught.

The validity of the credit according to § 13b WPO depends on the subsequent accreditation by the Chamber of Public Accountants.

The major is aimed at students who are pursuing the career goal of becoming a certified public accountant. However, the professional and methodological skills acquired here also prepare students for managerial positions in tax and management consulting as well as, more generally, for management positions in finance and accounting as well as within the financial services industry.

  • MW52 Accounting Advisory
  • MW87 General Economics
  • MW90 Digital Reporting & Data Science
  • MW106 Empirical Accounting & Auditing
  • MW112 Business Valuation and Audit
  • MW113 FACT Foundations

Requirements: Successful completion of modules MW52 Accounting Advisory, MW87 General Economics, and MW113 FACT Foundations is required.


Contact persons: Univ.-Prof. Dr. Barbara Weißenberger, Univ.-Prof. Dr. Guido Förster, Univ.-Prof. Dr. Janine Maniora

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