Infopaket

Controlling in International Business

ОК02

Обов’язкова дисципліна для ОП

Second

2023/2024

1 Semester

3

Know the essence of the concepts of "economic control", "controlling", "audit" and "audit services"; theoretical aspects of regulation, planning and conducting an audit; features of application of control forms and audit methods; conditions for using the main methods of collecting audit evidence and forming an audit file based on them; the specifics of the work of various audit entities, both in terms of auditing and providing certain types of audit services in international business; experience of the world's leading audit and consulting companies. Be able to plan an audit by drawing up a plan and program of controlling procedures; formulate the main substantive part of different types of audit opinions; to assess the internal control system as one of the stages of a comprehensive audit; solve problems for audit risk assessment; to forecast the further activity of the object of inspection based on the calculation of the coefficients of financial stability of enterprises.

The student must have general knowledge of accounting theory, entrepreneurship, microeconomics, business planning and statistics

Module 1. The formation of economic controlling and the evolution of modern types of related audit services. Audit as a kind of financial controlling Audit methodology The main stages of the audit Module 2. Audit of individual assets of enterprises - entities of the IB Audit of individual assets of enterprises. Specific types of audit services The market of controlling and related services

1. Закон України "Про аудиторську діяльність '' від 22.04.1993 р. 2. Міжнародні стандарти фінансової звітності. URL: https://zakon.rada.gov.ua/laws/show/929_010#Text 3. Міжнародні стандарти аудиту. URL: https://mof.gov.ua/uk/mizhnarodni-standarti-auditu 4. Міжнародний кодекс етики професійних бухгалтерів. URL: https://mof.gov.ua/storage/files/kodex_et.pdf 5. Вергун В.А,, Ступницький О.І. Контролінг у системі міжнародного бізнесу: Навчальний посібник. Київ: Київський університет, 2013, 318 с. 6. Виноградова М.О. Аудит. Центр навчальної літератури, 2020, 500 с. 7. Крышкин О. Настольная книга по внутреннему аудиту: Риски и бизнес-процессы. Альпина бизнес букс, 2019, 478 с. 8. Приятельчук О.А. Аудит у схемах і таблицях. К.: Освіта, 2010, 240 с. 9. Фесенко В.В. Аудит. От теории к практике. Акцент ПП, 2017, 334 с.

Lectures, seminars, personnel tasks

Semester assessment is formed by the points received by the student in the process of mastering the material of all content modules. Final evaluation. The exam in the discipline is conducted in writing. The student's answer to the exam is estimated at a maximum of 40 points

Ukrainian