Forensic accounting expertise

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Forensic accounting expertise
Code
1.8
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2021/2022
Semester/trimester when the component is delivered
2 Semester
Number of ECTS credits allocated
6
Learning outcomes
PLO11. Develop and evaluate the effectiveness of the control system of economic entities. 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. PLO18. Adhere to the norms of professional and academic ethics, maintain balanced relationships with team members (teams), consumers, contractors, contact audiences. PLO19. Be able to design, plan and conduct search and reconnaissance work, carry them out
Form of study
Prerequisites and co-requisites
Know: economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; theoretical bases of realization of economic policy of the enterprise, principles and mechanisms of realization of economic activity. Possess: general scientific and special methods of research of economic phenomena and processes at the enterprise; ability to use specialized information systems and computer technology for expert research
Course content
The course is devoted to the study of theoretical, methodological and organizational principles of forensic accounting in Ukraine and their application in practice. Covers issues of theory and practice of accounting, law and forensic accounting, theoretical and methodological principles of organization and conduct of forensic accounting, as well as organizational and practical principles of expert research of individual accounting operations and the conclusion of an expert accountant on the examination.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, practical classes, independent work
Assessment methods and criteria
Poll testing, Situational and calculation tasks, control work, independent work, Final test work
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Valentyna Mykolaivna Sharmancka
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics