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International audit and financial analysis

ВК 1.6

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

4

To know: functions, main factors of development, state of international audit; methodological approaches to the classification of forms and types of international financial relations; causes, consequences, spread mechanisms of financial crises; scale, factors, evolution of OFC; content and institutional framework of international financial control, its regulatory role in the activities of international financial institutions. Be able to: understand the basic principles of formation of international financial information, the composition of the system of international financial information; evaluate the construction and interaction of international rating agencies; analyze the types of international and national payment systems as part of the global financial market infrastructure; to formalize specifics of budget systems of different countries through globalization and regionalization of the world economy, including mechanisms for forming budgets of international economic associations.

Full-time form

It is assumed that students have knowledge of modern methods and instruments for analysis in the field of international audit and financial analysis.

Module 1 "International audit". Topic 1. The essence, subject, types and principles of audit. Topic 2. Audit rules (standards). Topic 3. Audit conducting. Topic 4. Audit risk and audit evidence, analytical procedures, audit opinion. Topic 5. Methods of audit. Module 2 "Bank financing of international trade agreements". Topic 6. Theoretical foundations and information support of financial analysis. Topic 7. Analysis of property and current assets of the enterprise. Topic 8. Analysis of sources of capital formation of the enterprise. Topic 9. Analysis of cash flows, liquidity and solvency of the enterprise. Topic 10. Analysis of financial stability, creditworthiness and business activity of the enterprise. Topic 11. Analysis of profitability and cost effectiveness of the enterprise. Topic 12. Analysis of investment activities of the enterprise.

1. Підручник. Основи міжнародних фінансів. К.: Видавничо-поліграфічний центр “Київський університет”, 2014. – 447 с. (авторські сторінки – 385-398) 2. Монографія. “Сучасні тенденції міжнародного руху капіталу”. За ред.. О.І. Рогача. – К.: “Центр учбової літератури. 2019. С. 54-80. 3. Колективна монографія “Reformation: The Success of Europe and a Chance for Ukraine. Prague: Coretex CZ SE, 2020. – 300 p. 4. Монографія “Методологія аналізу зовнішньої торгівлі сільськогосподарської продукції”. Прага: Coretex CZ SE, 2020. – 338 c. 5. Міжнародний маркетинг і фінанси для малого і середнього бізнесу: методологія і практика [Текст] : моногр. / Л. Л. Кістерський, І. І. Пузанов, Т. В. Липова. - Прага : Coretex CZ SE, 2018. - 449 с. 6. Brigham E.F., HoustonJ.F. Fundamentals of Financial Management [15-th Edition]. Boston: Cengage Learning, Inc., 2019. – 865p

Lecture (powerpoint presentation), seminar, individual work.

1. Work at seminars, speeches, additions, discussions, debates, blitz tests, solving typical problems: 28 points / 16 points 2. Case report : 17 points / 10 points. 3. Test (combined test): 15 points / 9 points.

Ukrainian