Master
2023/2024
Auditing and Assurance
Type:
Elective course (Master of Business Analytics)
Area of studies:
Finance and Credit
Delivered by:
Master's Programmes Curriculum Support
Where:
Faculty of Economic Sciences
When:
2 year, 3 module
Mode of studies:
distance learning
Online hours:
20
Open to:
students of one campus
Instructors:
Sergei Grishunin
Master’s programme:
Магистр аналитики бизнеса
Language:
English
ECTS credits:
3
Contact hours:
6
Course Syllabus
Abstract
The aim of this course is to provide an understanding of accounting and financial audits, including professional standards and ethical responsibilities of auditors, audit risk and materiality. In addition, it covers audit evidence and reporting on audited financial statements. The course is elective and is a key subject to provide basic understanding of the environment of auditing and other assurance services, including professional standards, ethics and legal liability.