Organizing and Methodology of Auditing

 

 Tittle  Organizing and Methodology of Auditing
 Department Audit, Inspection and Analysis
 Type (compulsory/optional)  Compulsory
 Cycle (first/second)  Second Cycle
 Semester when the component is delivered  1stsemester
 Course description This course is designed to provide an introduction to auditing for accounting students who are willing to upgrade and update their knowledge in financial audit techniques, International Standards on Auditing and International Financial Reporting Standards.
 Course content
Module 1.
Topic 1. International auditing standards as part of the organizational and methodological audit
Topic 2. General principles and duties of auditors
Topic 3. Risk assessment and response to assessed risk
Topic 4. Obtain audit evidence
Topic 5. Assessment of accounting objects
Module 2
Topic 6. Audit of financial information
Topic 7. Application procedures work other experts
Topic 8. Preparation audit report
Topic 9. International Auditing Practices
Topic 10. International Standards for job review financial statements, assurance and related services
 Learning outcomes  Free guided in theoretical and practical issues of audit; develop a common strategy and make the job audit plan; implement effective audit procedures and obtain audit evidence; properly arrange the documentation of the audit; detect violations and deviations in accounting properly evaluate and characterize their effects; compile the information, analyze it, develop recommendations and proposals to correct deviations; make audit reports and reports in accordance with international auditing standards and so on.
 Contact hours (lectures/seminars)

30/15
 
Prerequisites

 Fundamentals of Accounting, Financial Accounting, Management Accounting, Analysis, Audit
 Number of ECTS credits allocated

 5 credits