AUDITING

Course Information
TitleΕΛΕΓΚΤΙΚΗ / AUDITING
Code12ΥΗ01
FacultyEconomic and Political Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodSpring
CoordinatorCharalampos Spathis
CommonYes
StatusActive
Course ID600000326

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

Registered students: 494
OrientationAttendance TypeSemesterYearECTS
OIKONOMIASSpecial Election846
DIOIKĪSĪ EPICΗEIRĪSEŌNCompulsory Course belonging to the selected specialization (Compulsory Specialization Course)846

Class Information
Academic Year2020 – 2021
Class PeriodSpring
Faculty Instructors
Weekly Hours4
Class ID
600178437
Course Type 2016-2020
  • Scientific Area
  • Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Distance learning
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
  • Greek (Instruction, Examination)
  • English (Instruction, Examination)
Learning Outcomes
After successful completion of the module, students should be able to: 1. Evaluate the nature, purpose and scope of external auditing and its legal, regulatory and ethical framework. 2. Evaluate the nature, purpose and scope of internal controls over financial reporting. 3. Distinguish between the respective roles and responsibilities of directors, internal and external auditors. 4. Describe how the external auditor obtains and accepts audit engagements, and conducts an audit of a client. 5. Identify audit evidence, audit risk, fraud. 6. Describe the main components of the Auditor’s Report, and its different types (unmodified-modified)
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)
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
  • Video lectures
  • 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
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures1585.6
Reading Assigment40.1
Written assigments40.1
Exams20.1
Total1686
Student Assessment
Description
Exams at the end of semester, essay
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)
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.
Last Update
06-12-2021