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Кафедра фінансів НаУКМА — Аудит (англійською мовою) - Кафедра фінансів НаУКМА
Україна, 04655, м. Київ, вул. Г. Сковороди, 2 корпус 6, кім. 410, тел.(044)425-60-42, 425-77-37 (факс)

Запис на вибіркові дисципліни

Аудит (англійською мовою)

Викладач: проф. Івахненков С.В.

3  кред., ЄКТS, 2 год./тиж., 8 семестр, залік (забезпечує кафедра фінансів)

The purpose of the course is to develop an understanding of the auditing process philosophy and the role of external and internal auditing function in an organization. The risk and control, evidence and documentation concepts are considered. The course covers responsibilities of auditors, development of audit programs, accumulation of audit evidence and audit reporting. It presents the preparation of audit working papers supporting an examination of the records and procedures of an enterprise. It discusses the auditor report and opinion of the auditor to management, stockholders and others.

The course learning objectives are: to recognize auditing-related issues and identify appropriate information sources to arrive at audit decisions; to apply auditing and other related professional standards; to effectively communicate with audit-related audiences; to identify relevant risks and other factors, and analyze their effect on designing the audit plan and conducting the audit; to appreciate the auditor’s role in business and society.