Course Information
FacultyEconomic and Political Sciences
Cycle / Level1st / Undergraduate
Teaching PeriodSpring
CoordinatorCharalampos Spathis
Course ID600000326

Programme of Study: UPS School of Economics (2013-today)

Registered students: 315
OrientationAttendance TypeSemesterYearECTS
OIKONOMIASSpecial Election846
DIOIKĪSĪ EPICΗEIRĪSEŌNCompulsory Course belonging to the selected specialization (Compulsory Specialization Course)846

Class Information
Academic Year2016 – 2017
Class PeriodSpring
Faculty Instructors
Weekly Hours4
Class ID
Course Type 2016-2020
  • Scientific Area
  • Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Face to face
Digital Course Content
The course is also offered to exchange programme students.
Language of Instruction
  • Greek (Instruction, Examination)
  • English (Examination)
Learning Outcomes
Audit, internal audit
General Competences
  • Apply knowledge in practice
  • Retrieve, analyse and synthesise data and information, with the use of necessary technologies
  • Adapt to new situations
  • Make decisions
  • Work autonomously
  • Work in teams
  • Work in an international context
  • Work in an interdisciplinary team
  • Generate new research ideas
  • Design and manage projects
Course Content (Syllabus)
Auditing and the public accounting profession; Auditors’ responsibilities and reports; Auditor’s legal liability; Overview of the financial statement audit; Audit evidence; Materiality decisions and performing analytical procedures; Audit risk: including the risk of fraud; Understanding internal control; Auditing the revenue cycle; Auditing the expenditure cycle; Auditing investments and cash balances; Completing the audit – Audit reports.
Auditing, Internal auditing
Educational Material Types
  • Notes
  • Slide presentations
  • Book
Use of Information and Communication Technologies
Use of ICT
  • Use of ICT in Course Teaching
  • Use of ICT in Communication with Students
Course Organization
Reading Assigment40.1
Written assigments40.1
Student Assessment
Exams at the end of semester, essay
Student Assessment methods
  • Written Exam with Short Answer Questions (Formative, Summative)
  • Written Assignment (Summative)
  • Performance / Staging (Summative)
  • Written Exam with Problem Solving (Formative, Summative)
Course Bibliography (Eudoxus)
1. Α. Τσακλάγκανος, Χ. Σπαθής, Ελεγκτική, Έκδοση 3η, Εκδ. Αφοί Κυριακίδη Α.Ε., Θεσσαλονίκη 2015. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 50662534. 2. Χ. Νεγκάκης, Π. Ταχυνάκης, Σύγχρονα Θέματα Ελεγκτικής και Εσωτερικού Ελέγχου, εκδ. Κόντου Α., Θεσσαλονίκη 2012. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 22771354. 3. Κ. Καραμάνης, Σύγχρονη Ελεγκτική, εκδ. Οικονομικό Πανεπιστήμιο Αθηνών, Αθήνα 2008, Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 2030.
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