Audit
Major: Accounting and Taxation
Code of subject: 6.071.00.O.066
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Volodymyr Chubai
Semester: 6 семестр
Mode of study: денна
Learning outcomes: As a result of module learning a student should:
- know: nature and objectives of auditing; distinctions between types of auditing; 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: «Accounting», «Financial Accounting», «Reporting of Enterprises».
- co-requisites: «Analysis of economic activity».
Summary of the subject: Essence, subject matter and objects of auditing. Auditing methods and its information support. Regulatory framework of auditing in Ukraine. Audit risk and evaluation of internal control system. Stages of auditing process. Audit evidence and working audit documentation. Audit report. Audit mechanism of financial statement and criteria for its evaluation. Peculiarities of auditing of various forms of financial statement. Audit of financial situation of an enterprise.
Assessment methods and criteria: - Current control (30%): oral answers, problem solving, individual homework assignments;
- Final tests (70%): examination (written and oral component).
Recommended books: 1. Огійчук М.Ф. Аудит: навч. посібн. / М.Ф. Огійчук, І.І. Рагуліна, І.Т. Новіков. – К.: Алерта, 2020. – 852с.;
2. Аудит: підручник (в двох частинах) / за ред. Грушко В.І./ Брадул О.М., Шепелюк В.А, Ільіна С.Б., Юнацький М.О., Хорошенюк А.П., Брадул Т.В., 4-те вид. доп. і перероб. – К. : Видавництво Ліра-К, 2019. – 324с.
3. Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг (видання 2016-2017 року). Частина 1. [Електронний ресурс]. – Режим доступу: http://www.apu.com.ua/
4. Баранова А.О. Аудит: навч. посібн. / А. О. Баранова, Т. А. Наумова., А.І. Кашперська. – Х.: ХДУХТ, 2017. – 246 с.
5. Слюсаренко В.Є., Колісник Г.М. Аудит: навчальний посібник (2-ге вид. доп.) / В.Є. Слюсаренко Г.М.Колісник. – Ужгород: КП «Ужгородська міська друкарня», 2016. – 456 с