AUDITING
| Title | ΕΛΕΓΚΤΙΚΗ / AUDITING |
| Code | 12ΥΗ01 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Spring |
| Coordinator | Charalampos Spathis |
| Common | Yes |
| Status | Active |
| Course ID | 600000326 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 390
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| OIKONOMIAS | Elective Courses belonging to the other | 8 | 4 | 6 |
| DIOIKĪSĪ EPICΗEIRĪSEŌN | Compulsory Course belonging to the selected specialization (Compulsory Specialization Course) | 8 | 4 | 6 |
| Academic Year | 2017 – 2018 |
| Class Period | Spring |
| Faculty Instructors |
|
| Weekly Hours | 4 |
| Class ID | 600098760
|
Class Schedule
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Ισόγειο |
| Hall | ΜΙΚΡΟ ΑΜΦΙΘΕΑΤΡΟ Β (154) |
| Calendar | Δευτέρα 10:00 έως 12:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΑΙΘΟΥΣΑ 2 (160) |
| Calendar | Πέμπτη 18:00 έως 20:00 |
Course Type 2016-2020
- Scientific Area
- Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600098760
- At the Website of the School: http://www.econ.auth.gr/el/econ/undergraduate-courses
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
- Greek (Instruction, Examination)
- English (Instruction, 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.
Keywords
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
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 166 | 5.9 | ✓ | ||
| Reading Assigment | 4 | 0.1 | ✓ | ||
| Written assigments | 4 | 0.1 | ✓ | ||
| Exams | 2 | 0.1 | ✓ | ||
| Total | 176 | 6.3 |
Student Assessment
Description
Exams at the end of semester, essay
Student Assessment methods
- Written Exam with Short Answer Questions (Formative, Summative)
- Written Assignment (Formative, Summative)
- Performance / Staging (Summative)
- Written Exam with Problem Solving (Formative, Summative)
- Report (Formative, Summative)
Bibliography
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.
Last Update
11-01-2019
