Infopaket

Auditing

ОК 1.29

Обов’язкова дисципліна для ОП

First

2021/2022

7 Semester

5

PL05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises. PL09. Identify and assess the risks of economic activity of enterprises. PL10. Understand the theoretical foundations of auditing and be able to apply its methods and procedures. PL11. To determine the directions of increasing the efficiency of formation of financial resources, their distribution and control of the use at the level of enterprises of different organizational and legal forms of ownership.

1. Knowledge: basic terminological concepts; processes of economic activity of the enterprise; legislative acts and normative documents on the issues of accounting, reporting and taxation of business entities; accounting and reporting methodologies, national and international financial reporting standards; modern information technologies in accounting and reporting; methods of analytical and statistical research. 2. Ability to compile, verify and process accounting documents, synthetic and analytical accounting, reporting, optimization of taxation, selection and application of rational methods of analysis of financial and economic activities of enterprises. 3. Possession of basic skills in the use of mathematical tools, modeling and forecasting for the study of economic processes and solving applied economic and optimization problems.

The following are revealed: basic concepts and types of audit, their classification; historical and economic background of the audit; leading concepts and directions of auditing development in Ukraine and abroad; principles of professional ethics of auditors; provisions of the regulatory framework for the organization and regulation of auditing activities; public oversight of auditing activities in Ukraine; features of the mandatory audit and audit of enterprises of public interest; professional self-government of auditors; international standards of quality control, audit, inspection, other assurance and related services; materiality and audit risk; audit planning; evaluating the effectiveness of internal control at the enterprise; audit documentation;

Lecture, seminar, independent work

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

Ukrainiane