Audit and internal control
ECTS: 5
Year/Semester: 1 . years, 2 . semester
Total hours: 30
Lecturers
Course objectives
Indicate the necessary specialist knowledge about the importance, methods and procedures of auditing and internal controls, and the use of accounting information in communication with internal and external auditors. Focus on understanding the importance and role, as well as the possibilities and limitations of the audit of financial statements based on a sample. Encourage the development of an analytical approach in considering information from financial statements and finding effective solutions applicable in the process of auditing financial statements. Facilitate the acquisition of a professional level of skills necessary for the application of adopted methods and procedures for communicating with internal and external auditors and the audit committee.
Learning outcomes
Indicate the necessary specialist knowledge about the importance, methods and procedures of auditing and internal controls, and the use of accounting information in communication with internal and external auditors. Focus on understanding the importance and role, as well as the possibilities and limitations of the audit of financial statements based on a sample. Encourage the development of an analytical approach in considering information from financial statements and finding effective solutions applicable in the process of auditing financial statements. Facilitate the acquisition of a professional level of skills necessary for the application of adopted methods and procedures for communicating with internal and external auditors and the audit committee.
