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Facts
Duration: 1 semester
Period: Spring Semester
Credits: 3 ECTS
Contact Hours: 28
Self-study: 80
Hours: 108
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Main Objectives
- The course is to provide the students with fundamental knowledge in Auditing.
Learning Outcomes
- Understanding Legal and organizational framework for regulate on of audit activity;
- Ability to use knowledge of auditing ethic’s rules;
- Understanding structure, content and forms of the auditor's report;
- Analyse the audit risk;
- Ability to understand the interconnection between accounting, financial statements and audit report.
Professor
Mikhail S. Kaz
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Course annotation
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Course unit code |
V.1.8 |
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Course unit title |
Auditing |
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Name(s), surname(s) and title of lecturer(s) |
Mikhail Kaz professor |
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Level of course |
Master |
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Semester |
2 |
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ECTS credits |
3 |
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Working hours |
Contact hours |
28 |
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Self-study |
80 |
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Total |
108 |
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Work placement |
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Prerequisites |
The students’ knowledge and skills correspond to the learning outcomes of the Bachelor’s Degree level. The students must know Macroeconomics, Microeconomics, Mathematical Modelling, Finance, Accounting, Economic Analysis. |
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Language of instruction |
Russian / English |
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Objectives of the course |
Learning outcomes |
A student’s assessments methods |
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Understanding Legal and organizational framework for regulate on of audit activity Ability to use knowledge of auditing ethic’s rules Understanding structure, content and forms of the auditor's report Analyse the audit risk Ability to understand the interconnection between accounting, financial statements and audit report |
Exam, test, problem resolving report Research work Exam, test, problem resolving report Exam, case-study Exam, test, problem resolving report |
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Teaching methods |
Lectures, Practice classes (exercise sessions),Group discussion,, case-study, tests |
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Course unit content |
The course is to provide the students with fundamental knowledge in Auditing |
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List of Topics |
Contact hours |
Assignments and independent study hours |
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1. Concept, aims and objectives of the audit activities. |
4 |
10 |
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2. Types of audit and related services. |
4 |
10 |
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3. Legal and organizational framework for regulation of audit activity |
4 |
10 |
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4. Qualification requirements for auditors and ethical standards of audit activity. |
4 |
10 |
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5. The auditor's report. |
4 |
10 |
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6. Organization of the audit. |
4 |
20 |
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7. Audit cycles: the concept and features of the audit |
4 |
10 |
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28 |
80 |
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Assessment requirements |
Planning and preparation of a problem solving report, in-class presentation |
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Assessment criteria |
Exam, test, problem resolvin , class presentation |
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The composition of final accumulative mark |
Exam [ 60 ] Test [ 10 ] Problem resolving report [ 10 ] Research work [ 10 ] Class presentation [ 10 ] |
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Author of the course |
Mikhail S. Kaz |
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