|
Lecturer(s)
|
|
|
|
Course content
|
- Definition of accounting - Accounting outputs and their functions - Legal Framework of accounting - Balance sheet statement - common general characteristics - Income statement - common general characteristics - The nature of the audit (history, types of audit, the importance of the audit of financial statements) - Regulation of the auditing profession (Act on Auditors, International Standards on Auditing, Code of Ethics) - Auditor's procedures - Assessment of financial statements, annual reports and reports on relations between related parties - Internal audit and financial control in public administration - Audit through the game - a practical interactive demonstration of the audit process
|
|
Learning activities and teaching methods
|
Dialogic (Discussion, conversation, brainstorming), Activating (Simulation, games, dramatization), Teamwork, Individual work of students
- Term paper
- 14 hours per semester
- Home preparation for classes
- 20 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for examination
- 30 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Basic knowledge of accounting and existing financial statements. |
| Basic knowledge of accounting and existing financial statements. |
| learning outcomes |
|---|
| Is able to clarify what an audit is, be able to design and perform basic audit procedures |
| Is able to clarify what an audit is, be able to design and perform basic audit procedures |
| Has the ability to provide an in-depth view of a company by understanding and analyzing its financial statements |
| Has the ability to provide an in-depth view of a company by understanding and analyzing its financial statements |
| Effectively uses soft skills in presentations and discussions |
| Effectively uses soft skills in presentations and discussions |
| Is able to perform complex analytical processes both audit or when evaluating company statements |
| Is able to perform complex analytical processes both audit or when evaluating company statements |
| Skills |
|---|
| Compile and analyze financial statements |
| Compile and analyze financial statements |
| design an audit plan |
| design an audit plan |
| evaluate audit risk |
| evaluate audit risk |
| calculate the level of materiality |
| calculate the level of materiality |
| prepare an audit contract |
| prepare an audit contract |
| evaluate financial statements |
| evaluate financial statements |
| teaching methods |
|---|
| Knowledge |
|---|
| Activating (Simulation, games, dramatization) |
| Teamwork |
| Individual work of students |
| Individual work of students |
| Dialogic (Discussion, conversation, brainstorming) |
| Teamwork |
| Dialogic (Discussion, conversation, brainstorming) |
| Activating (Simulation, games, dramatization) |
| assessment methods |
|---|
| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
|
Recommended literature
|
-
International Standards on Auditing: IAASB. 2019.
-
ARENS, Alvin A., Randal J. ELDER and Mark S. BEASLEY. Auditing and Assurance Services. Person Global Edition, 2014. ISBN 978-0-273-79000-6.
-
LARKIN, Richard F. a Marie DITOMMASO. Wiley not-for-profit GAAP 2014: interpretation and application of generally accepted accounting principles for not-for-profit organisations. Hoboken, N.J.: Wiley, 2014. ISBN 978-1-118-73430-8.
-
PICKETT, K. H. Spencer. Theinternal auditing handbook. 3rd ed.. Chichester: John Wiley & Sons, 2010. ISBN 978-0-470-51871-7.
-
THE INSTITUTE OF INTERNAL AUDITORS. The Role of Auditing in Public Sector Governance. USA, 2006.
-
WHITTINGTON, Ray a Kurt PANY. Principles of auditing & other assurance services. Twentieth edition. New York: McGraw-Hill Education, 2016. ISBN 978-1-259-25277-8.
|