AUDITING

Course Information
TitleΕΛΕΓΚΤΙΚΗ / AUDITING
Code10601-MBA-211
FacultySocial and Economic Sciences
SchoolEconomics
Cycle / Level2nd / Postgraduate
Teaching PeriodSpring
CoordinatorCharalampos Spathis
CommonNo
StatusActive
Course ID600016471

Programme of Study: PROGRAMMA METAPTYCΗIAKŌN SPOUDŌN "DIOIKĪSĪ EPICΗEIRĪSEŌN-MBA" (2018-sīmera)

Registered students: 0
OrientationAttendance TypeSemesterYearECTS
KORMOSElective Courses216
Class Information
Academic Year2018 – 2019
Class PeriodSpring
Faculty Instructors
Weekly Hours3
Class ID
600132423
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Face to face
Digital Course Content
Language of Instruction
  • Greek (Instruction, Examination)
  • English (Instruction, Examination)
Learning Outcomes
On successful completion of this module, students should be able to: - explain the role and importance of the external and internal audit in society. - explain the external audit process. - explain the internal audit process. - discuss the reporting responsibilities of financial statement auditors.
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
  • Advance free, creative and causative thinking
Course Content (Syllabus)
1. Introduction to auditing and selection of auditors. 2. Evolution and conceptual framework of external audit. 3. Legal and professional responsibility of the external auditor. 4. Overview of the audit process, audit evidence and recording. 5. Planning of the Audit. 6. Sampling and audit of the financial statements. 7. Internal Audit and Corporate Governance. 8. Audit of Cash-Transactions. 9. Detection of falsified financial statements. 10. Programs of control. 11. Completion of the audit process and external audit reports. 12. Review - Presentation of written projects. 13. Review - Presentation of written projects.
Keywords
external audit, internal audit
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 Laboratory Teaching
  • Use of ICT in Communication with Students
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures
Reading Assigment
Written assigments
Exams
Total
Student Assessment
Description
Assessment 10% Brief presentation of an auditing topic 30% Written assignment and presentation of an auditing topic 60% Exams at the end of the term Detailed information for the assessment can be found on the module's page on e-learning.
Student Assessment methods
  • Written Exam with Multiple Choice Questions (Formative, Summative)
  • Written Exam with Short Answer Questions (Formative, Summative)
  • Written Assignment (Formative, Summative)
  • Performance / Staging (Formative, Summative)
  • Written Exam with Problem Solving (Formative, Summative)
  • Report (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
• Τσακλάγκανος, Α. και Σπαθής Χ. (2015). Ελεγκτική. Τρίτη Έκδοση, Αφοι Κυριακίδη Εκδόσεις Α.Ε. • ACCA F8 Audit and Assurance study text 2018, BPP Learning Media (ή Kaplan Publishing).
Additional bibliography for study
Ενδεικτικές ηλεκτρονικές πηγές πληροφόρησης ΕΛΤΕ: http://www.elte.org.gr/index.php?lang=el ΣΟΕΛ: https://www.soel.gr/el/ European Commission – Auditing: https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/auditing-companies-financial-statements_en IFAC: https://www.ifac.org/global-knowledge-gateway/audit-assurance ACCA: https://www.accaglobal.com/gb/en.html ICAEW: https://www.icaew.com ICAS: https://www.icas.com/
Last Update
25-02-2019