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Бакалавриат 2019/2020

Аудит

Направление: 38.03.01. Экономика
Когда читается: 4-й курс, 1-4 модуль
Формат изучения: Full time
Язык: английский
Кредиты: 10

Программа дисциплины

Аннотация

This course introduces students to the principles of external auditing and other assurance services. Both theoretical and practical aspects of the audit process will be considered including recent developments in the organisation of the profession, the regulatory framework governing practitioners and factors affecting the future evolution of the practice of auditing and other assurance services. Basic prerequisite for the students: Principles of Accounting
Цель освоения дисциплины

Цель освоения дисциплины

  • to introduce students to the principles of external auditing and other assurance services
  • to provide students with an understanding of the nature of the function of auditing and other assurance services and the principles of the related processes
Результаты освоения дисциплины

Результаты освоения дисциплины

  • explain why external audits and other types of assurance services are conducted
  • explain the meaning of concepts that are fundamental to auditing and assurance services, such as ‘independence’, ‘audit evidence’, ‘audit risk’, ‘materiality’
  • describe, in general terms, the processes involved in auditing and other assurance services
  • distinguish between compliance and substantive testing and describe various audit tests
  • discuss the form, content and importance of auditors’ reports provided at the end of the audit or assurance service
  • discuss the duties of auditors and other assurance providers, how these have changed over time
  • discuss the issue of legal liability arising from audits and other assurance services
  • discuss current developments in auditing and other assurance services
Содержание учебной дисциплины

Содержание учебной дисциплины

  • 1. Reasons for auditing 2. Postulates and concepts of auditing 3. Audit reporting. Assurance engagements 4. Audit evidence 5. Audit planning 6. Risk and materiality 7. Internal controls 8. Compliance testing 9. Internal audit 10.Fraud and going concern
  • 11.Substantive testing: income statement and financial position 12.Sampling 13.Computer assisted audit tecniques 14.Completion and review 15.Corporate governance 16.Audit committees, corporate responsibility 17.Audit regulation and auditors’ liability 18.Auditors’ duties and responsibilities 19.Audit engagements: staffing, documentation, quality control 20.Criticism and developments in audit, audit society, future of audit
Элементы контроля

Элементы контроля

  • неблокирующий Created with Sketch. home assignments
  • неблокирующий Created with Sketch. classwork
  • неблокирующий Created with Sketch. Interim test
  • неблокирующий Created with Sketch. Exam
  • неблокирующий Created with Sketch. UoL exam
    UoL exam is not included in the overall course grade.
  • неблокирующий Created with Sketch. Interim exam
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (2 модуль)
    0.23 * classwork + 0.3 * home assignments + 0.32 * Interim exam + 0.15 * Interim test
  • Промежуточная аттестация (4 модуль)
    0.15 * classwork + 0.35 * Exam + 0.2 * home assignments + 0.2 * Interim exam + 0.1 * Interim test
Список литературы

Список литературы

Рекомендуемая основная литература

  • Principles of external auditing, Porter B., Simon J., 2014
  • The audit process : principles, practice and cases, Gray, I., Manson, S., 2015

Рекомендуемая дополнительная литература

  • Turley, S., & Sherer, M. (1997). Current Issues in Auditing : SAGE Publications (Vol. Third edition). London: SAGE Publications Ltd. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=716896