Infopaket

International Auditing Activities

ВК2.2

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

4

To know the functions, main factors of development and the state of international auditing activities. To know the nature, goals and objectives of international auditing activities, types of audit, the place of audit in the system of financial control, the difference between audit and other forms of financial control. To know the legal regulation of audit, external and internal documents governing international audit. To know national and internal audit standards. To know the requirements for audit quality, external and internal organization of audit quality control. To be able to understand the basic principles of international auditing activities. To be able to determine the level of audit risk, assess its components based on the requirements of internal standards and in accordance with professional judgment. To be able to assess the materiality of the tested indicators from a quantitative and qualitative point of view. To be able to perform an audit sample.

Distance form

The course "International Auditing Activities" is based on and interacts closely with the cycle of courses of theoretical, professional and practical training, including "Fundamentals of International Microeconomics", "Theory of International Economic Relations", "International Finance", "International Business" etc.

Content module 1 International audit Introduction 1. The nature and principles of international audit 2. International standards of audit 3. Ethics of the auditor in conducting international audit 4. The rights and responsibilities of the auditor in conducting international audit 5. Organization and planning of the audit 6. Audit risk and audit evidence, analytical procedures, audit opinion 7. Methods of audit Final modular test 8. Theoretical foundations and information support financial analysis in the audit 9. Analysis of property and current assets of the enterprise 10. Analysis of sources of capital formation of the enterprise 11. Analysis of cash flows, liquidity and solvency of the enterprise 12. Analysis of financial stability, creditworthiness and business activity of the enterprise 13. Profitability and cost-efficiency analysis of enterprises 14. Analysis of investment activities of the enterprise Final modular test

1. Основи міжнародних фінансів. К.: Видавничо-поліграфічний центр “Київський університет”, 2014. – 447 с. (авторські сторінки – 385-398). 2. Модельний комплекс аналізу впливу зовнішньої торгівлі на економічний розвиток. Вісник Приазовського державного технічного університету: зб. наукових праць / ПДТУ. – Маріуполь, 2017. – Вип. 33, Т. 1. – С. 25-33. 3. Використання економетричних моделей для аналізу економічних процесів. Збірник наукових праць “Національні економічні стратегії розвитку в глобальному середовищі”. К.: Національний авіаційний університет, 2017. – С. 32-33. 4. Міжнародний маркетинг і фінанси для малого і середнього бізнесу: методологія і практика. Prague: Coretex CZ SE, 2018. – 450 с. 5. Сучасні тенденції міжнародного руху капіталу. За ред.. О.І. Рогача. – К.: “Центр учбової літератури. 2019. С. 54-80.

Lecture, seminar, presentation, modular work control.

Seminar, case report, test (combined test), exam. Seminar (max. – 28 points.), Case report (max. – 17 points.), Test (combined test) (max. – 15 points.), Exam (max. – 40 points.).

Ukrainian