Module Handbook

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Course WIW-BWL-SWP-K-1

Tax and business auditing (2V+2U, 6.0 LP, AUSL)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
- K Lecture with exercise classes and tutorials (V/U/T) 6.0 CP
2 V Lecture 30 h 60 h
2 U Exercise class/tutorial (in small groups) 30 h 60 h
(2V+2U) 6.0 CP 60 h 120 h


CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [1] Bachelor (General)
Language [DE] German
Area of study [WIW-SWP] Business Taxation and Auditing
Additional informations
Livecycle-State [AUSL] Phase-out period


Size of exercise classes/tutorials:
  • tutorials: max. 30 students
  • exercise classes: max. 150 students


This course deals with the basic concepts of business taxation and introduces you to the main idea of income taxation. In addition, the basics of auditing are taught. The following topics are covered:
  • Introduction to Business Taxation
  • Basic features of income taxation: income tax, corporate tax, local trade tax
  • Introduction to the taxation of corporations
  • Introduction to the theory of auditing

In the couse Exercise Taxation and business auditing the contents taught in the lectures are discussed by means of exercises.


For an introduction see
  • Scheffler, Besteuerung von Unternehmen I, 13. Auflage 2016
  • Schneeloch/ Meyering, Betriebswirtschaftliche Steuerlehre, Band 1: Grundlagen der Besteuerung, Ertragsteuern, 7. Auflage 2016
  • Marten/ Quick/ Ruhnke, Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, 5. Auflage 2015

Requirements for attendance (informal)


Requirements for attendance (formal)


References to Course [WIW-BWL-SWP-K-1]

Module Name Context
[WIW-BWL-SWP-M-1] Tax and business auditing P: Obligatory 2V+2U, 6.0 LP, AUSL