Management and Methodology of Audit (курсовий проект)

Major: Accounting and Taxation
Code of subject: 7.071.00.O.8
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Volodymyr Chubai, Natalia Lytvynenko.
Semester: 2 семестр
Mode of study: денна
Learning outcomes: As a result of module learning a student should: - know: audit methods; stages of auditing process; kinds of audit reports and terms of their granting; management mechanism of auditing activities and legal requirements; performance mechanism of financial statement auditing. - be able to: assess audit risk; plan and exercise auditing procedures; evaluate authenticity and sufficiency of audit evidence; conduct an audit of financial statements of enterprises; fill in working and final audit documentation.
Required prior and related subjects: - prerequisites: «Auditing». - corequisites: «Organization and methodology of auditing».
Summary of the subject: introduction, first chapter «Theoretical aspects of the audit of a specific object», second chapter «Organization, implementation and generalization of the results of audit of a specific object (on the example of a specific company)», third chapter «Statement of recommendations based on the results of audit of a specific object (for example, a specific company)», conclusions, list of literature and attachments.
Assessment methods and criteria: • Current control (60%): compliance of the content of the course paper with objectives and requirements of the guidelines for its implementation; independent solution of the problem; validity of analytical conclusions, compliance with the requirements of the explanatory note execution • Final control (40%): graded credit (course paper defense).
Recommended books: - Огійчук М.Ф. Аудит: організація і методика: Навч. посіб. – К.: «Алерта», 2012. – 664с.; - Рудницький В.С. Організація і методика аудиту: підручник / В.С. Рудницький, З.О. Душко. – К.: УБС НБУ, 2014. – 479 с.; - Аудит: підручник / за заг. ред. д.е.н., професора Петрик О. А., К.: АПУ, 2015. – 504с.