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Lecturer(s)
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Course content
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- 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
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Learning activities and teaching methods
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Dialogic (Discussion, conversation, brainstorming), Activating (Simulation, games, dramatization), Teamwork, Individual work of students
- Term paper
- 20 hours per semester
- Home preparation for classes
- 30 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for examination
- 44 hours per semester
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| prerequisite |
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| Knowledge |
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| Basic knowledge of accounting and existing financial statements. |
| Basic knowledge of accounting and existing financial statements. |
| learning outcomes |
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| 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 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 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 Effectively uses soft skills in presentations and discussions Is able to perform complex analytical processes both audit or when evaluating company statements |
| Skills |
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| Compile and analyze financial statements, design an audit plan, evaluate audit risk, design audit procedures, calculate the level of materiality, prepare an audit contract, evaluate financial statements, design an opinion |
| Compile and analyze financial statements, design an audit plan, evaluate audit risk, design audit procedures, calculate the level of materiality, prepare an audit contract, evaluate financial statements, design an opinion |
| teaching methods |
|---|
| Knowledge |
|---|
| Individual work of students |
| Individual work of students |
| Activating (Simulation, games, dramatization) |
| Teamwork |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Teamwork |
| Activating (Simulation, games, dramatization) |
| assessment methods |
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| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
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Recommended literature
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International Standards on Auditing: IAASB. 2019.
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ARENS, Alvin A., Randal J. ELDER and Mark S. BEASLEY. Auditing and Assurance Services. Person Global Edition, 2014. ISBN 978-0-273-79000-6.
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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.
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PICKETT, K. H. Spencer. Theinternal auditing handbook. 3rd ed.. Chichester: John Wiley & Sons, 2010. ISBN 978-0-470-51871-7.
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THE INSTITUTE OF INTERNAL AUDITORS. The Role of Auditing in Public Sector Governance. USA, 2006.
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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.
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