Аудит

Бакалавриат 2026/2027

Статус: Курс обязательный (Международная программа по бизнесу и экономике)

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 4-й курс, 2 модуль

Охват аудитории: для своего кампуса

Преподаватели: Яскевич Елена Вячеславовна

Язык: английский

Кредиты: 3

Контактные часы: 28

Full Syllabus Ask Question

Abstract

At the course students get acquainted with the external audit of financial accounting and reporting. Audit plays a key role in assurance of the financial information reliability and transparency. With audit students learn to identify risky areas of financial statements, ways how mistakes occur and can be avoided, link accounting information with its economic substance and deeper understand interrelations of financial and business indicators, look at companies from a broad perspective.

Learning Objectives

The aim of the course is to provide students with the basic theoretical knowledge and practical skills in external audit.

Expected Learning Outcomes

Demonstrate an innovative, open, and ethical mindset
Use analytical skills and apply them to solve practical tasks
Explain aims, steps and ethical guidelines of external audit
Explain the essence of external audit terms and to use them properly
Obtain practical skills on execution of audit procedures
Obtain audit evidence and document of audit results

Course Contents

1. Assurance terms and regulations
2. Audit organization
5. Audit assertions and procedures on assets and liabilities
3. Materiality, significant accounts and processes
6. Audit assertions and procedures on income and expenses
7. Sampling
4. Test of controls

Assessment Elements

Test 1
Test 2
Test 3
Project

Interim Assessment

2026/2027 2nd module
0.25 * Project + 0.25 * Test 2 + 0.25 * Test 1 + 0.25 * Test 3

Bibliography

Recommended Core Bibliography

9781472727558 - - - ACCA Approved Study Text Paper F8 Audit and Assurance - 2015 - BPP Learning Media - https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=996685 - nlebk - 996685

Recommended Additional Bibliography

Accounting and auditing : учебно-методическое пособие / составитель Е. В. Ушакова. — Воронеж : ВГУ, 2014. — 23 с. — Текст : электронный // Лань : электронно-библиотечная система. — URL: https://e.lanbook.com/book/356879 (дата обращения: 00.00.0000). — Режим доступа: для авториз. пользователей.
Accounting and Auditing. Бухгалтерский учет и аудит : учебно-методическое пособие / составители Н. С. Кресова, С. Э. Кегеян. — Сочи : СГУ, 2017. — 124 с. — Текст : электронный // Лань : электронно-библиотечная система. — URL: https://e.lanbook.com/book/147876 (дата обращения: 00.00.0000). — Режим доступа: для авториз. пользователей.

Authors

Iaskevich Elena Vladimirovna
Soloveva Ekaterina Evgenevna

Course Syllabus