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 |