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.

- prerequisites: «Accounting».

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. Planning of auditing activities and stages of auditing process. Audit evidence and working audit documentation. Audit report and other final documents. 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.

- Аудит: підручник / за заг. ред. д.е.н., проф. Петрик О. А., К.: АПУ, 2015. – 504с.;
- Немченко В. В. Аудит: підручник / В. В. Немченко. – К.: ЦНЛ, 2012. – 536с.;
- Дмитренко І. М. Аудит (за міжнародними стандартами): навч. посіб. / І. М. Дмитренко. – К.: Кондор-Видавництво, 2013. – 398с.

- Current control (30%): oral answers, problem solving, individual homework assignments;
- Final tests (70%): examination (written and oral component).