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: 477
| 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 | 2023 – 2024 |
| Class Period | Spring |
| Faculty Instructors | |
| Weekly Hours | 4 |
| Class ID | 600247679
|
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/1/600247679
- At the Website of the School: http://www.econ.auth.gr/el/econ/undergraduate-courses
- eLearning (Moodle): https://elearning.auth.gr/course/view.php?id=7955
Language of Instruction
- Greek (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
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 158 | 5.6 | ✓ | ||
| Reading Assigment | 4 | 0.1 | ✓ | ||
| Written assigments | 4 | 0.1 | ✓ | ||
| Exams | 2 | 0.1 | ✓ | ||
| Total | 168 | 6 |
Student Assessment
Description
Exams at the end of semester, essay
Student Assessment methods
- Written Exam with Short Answer Questions (Formative, Summative)
- Written Exam with Extended 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.Arens, A., Elder, R., Beasley, M., Hogan, Ch.E. (2021). Ελεγκτική: Σύγχρονες τάσεις και προοπτικές. Broken Hill Publishers Ltd. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 102070163
Last Update
26-09-2024
