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Audit Organization and Conduct (курсовий проект)

Major: Accounting and Taxation
Code of Subject: 7.071.00.O.6
Credits: 3
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Volodymyr Chubai, Natalia Lytvynenko.
Semester: 1 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.
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.
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).