Infopaket

Audit and confirmation of reporting

OK 1.16

Обов’язкова дисципліна для ОП

Second

2023/2024

1 Semester

6

PLO02 Know the theory, methodology and practice of formation of accounting information at the stages of the accounting process and control for current and potential needs of management of business entities, taking into account professional judgment. PLO11Develop and evaluate the effectiveness of the control system of economic entities. PLO13 Know international standards of quality control, audit, inspection, other assurance and related services in compliance with professional ethics. PLO17 Prepare and substantiate conclusions for consulting owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation.

Full-time form

Knowledge of business processes of the enterprise, accounting methodology and formation of financial reporting indicators, national and international financial reporting standards, modern information technologies in accounting and reporting, international auditing standards, methods of analytical research. Possession of skills of analysis, synthesis, processing and presentation of data, work with the regulatory framework, accounting, preparation of financial statements and control of accounting information.

Discloses: the nature, objectives and objects of the audit of financial statements; information support and preparation of the general strategy and plan of audit of financial statements on its confirmation; audit of the general accounting system and accounting policy; procedures for assessing the risks and adequacy and effectiveness of the internal control of the enterprise; express - audit of financial statements; methodology and procedures for verifying accounting data and financial reporting indicators for their compliance in all material respects with the requirements of national accounting regulations (standards), international financial reporting standards or other user requirements for individual objects of audit of assets, liabilities, income, expenses and financial results and separate forms of financial reporting.

Lecture, seminar, independent work

Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work

Ukrainiane