Type: Normative

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
732Associate Professor Honcharuk S. M.УФО-41с


SemesterAmount of hoursGroupTeacher(s)
716УФО-41сAssociate Professor Honcharuk S. M.

Course description



(name of academic discipline)

_normative discipline

(normative / selective)

_____ cycle of professional and practical training ______

(cycle of disciplines according to the curriculum)


The subject of the discipline


Methodology and methods of audit.

The purpose of the discipline


Mastering basic theoretical knowledge and acquiring practical skills of auditing, performing other types of audit services.


The main tasks

Assimilation of theoretical principles of audit functioning as a system of independent financial control; mastering of legislative acts, normative-instructive documents, international auditing standards, Code of professional ethics of auditors; acquisition of practical skills in the organization and planning of the audit, the implementation of a set of individual audit procedures, the provision of audit services, the design of working documents of the auditor.

The place of the discipline in the structural and logical scheme of bachelor training


The discipline is based on the knowledge formed on studying of such disciplines, as “Accounting”, “Analysis of economic activity”, “Financial accounting”, “Management accounting”, “Reporting of the enterprises”, “Information systems and technologies in the account in audit”, “Accounting and reporting in taxation.”

Requirements for competencies, knowledge and skills

As a result of studying the discipline, the student must have the following competencies:


ZK1. Ability to professionally (orally and in writing) communicate in business Ukrainian and foreign languages.

ZK2. Ability to work in a team and establish interpersonal interactions in order to effectively solve tasks.

ZK3. Ability to analyze and evaluate socio-economic processes and phenomena in the social environment and professional activities.

ZK5. Ability to plan and manage time.

ZK6. Ability to make informed management decisions.

ZK7. Ability to identify, pose and solve problems.

ZK8. Ability to search, process and analyze information from various sources.

ZK9. Ability to communicate with non-specialists in their field.

ЗК10. Ability to apply knowledge in practical situations.

ЗК15. Ability to evaluate and ensure the quality of work performed.

ЗК16. Ability to apply general scientific and fundamental knowledge and conduct research at the appropriate level.


FC1. Be able to apply the basics of accounting and control in the enterprise, have the appropriate practical skills to: form an accounting policy; development of forms of documents in the absence of their normative regulation; development of internal reporting forms to provide the management of the business entity with the necessary information in order to make management decisions; archiving of documentation and reporting in accordance with the requirements of current legislation.

FC7. Read normative and reference documentation, accounting, financial and statistical reports, business plans.

FC8. Conduct research on changes in economic phenomena and processes on a multicriteria basis. Assess the internal and external environment of the enterprise with a focus on the long term. Make reasonable objective conclusions and suggestions based on the results of the analysis.

FC11. Competently, concisely and clearly draw up an act on the results of the control of the tasks before the accountant, the court or the police. To make documented and legally substantiated conclusions on the results of the control on certain issues of financial and economic activity of the enterprise, organization or institution.

FC12. Organize an audit firm, draw up its constituent documents, register it for the right to provide audit services.

FC13. Plan the work of the audit firm, develop a general audit plan, audit program. Organize regulatory, informational, technical and other support of auditors.

FC14. Choose the best methods of implementation and organization of audit procedures. Prepare current and final working documents of the auditor.

FC15. Evaluate objectively the information obtained in the process of analyzing audit evidence and facts, prepare conclusions and recommendations, and submit reports on the results of performance audits.

FC16. Prepare an independent auditor’s report.

a) know:

– the essence, meaning and objectives of the audit;

– types of audit;

– subject and objects of audit, differences between external and internal audit;

– organization of independent audit in Ukraine;

– creation and organization of the audit firm, its structure. Audit professional organizations. Certification of auditors. Auditing standards. Activities of public oversight bodies for the audit profession.

– general scientific and specific methods and techniques of auditing;

– audit reports and their types. Requirements for the audit report. .

b) be able to:

– determine the criteria and features of the auditor’s assessment of financial (accounting) statements, the audit sample;

– apply the methodology for determining audit risk;

– to acquire skills in the preparation of audit reports;

– develop audit plans and program;

– carry out audit procedures;

– draw up working documents of the auditor.

Program learning outcomes

PRN 1. Ability to use professional knowledge and practical skills in professional disciplines in accounting, analysis and auditing of business entities and the public sector of the economy.

PRN 2. Ability to classify accounting information, build an accounting system for management purposes. Organize the formation of accounting information at the stages of the accounting process, manage the quality of accounting, control the quality of accounting information.

PRN 6. Ability to apply knowledge of theoretical, organizational and regulatory principles of tax legislation, as well as skills of control and verification work of control bodies in order to make effective management decisions.

PRN 9. Ability to keep records in accordance with IAS.

PRN 10. Ability to provide practical recommendations for the application in the system of economic security of the enterprise methods of diagnosing the economic reliability of external counterparties.

PRN 11. Ability to apply modern economic and mathematical methods for basic and applied research in the field of accounting, analysis, audit and taxation.

PRN 12. Possession of skills of written and oral presentation of results of own work, scientific and practical material.

PRN 13. Be able to apply information and innovative technologies in professional and scientific activities.


The content of the discipline by topic


Topic number Topic name
1 The essence and subject of the audit
2 Regulation of audit activities and its information support
3 Methods of auditing financial statements and criteria for its evaluation
4 Audit risk and evaluation of the internal control system
5 Audit planning
6 Audit evidence and auditor working papers
7 Audit of financial statements
8 Audit report and other final documents
9 Final control
10. Implementation of audit materials
11 Audit services and their types
12 Internal audit: its essence, objects and subjects
13 Methods of internal audit
14. Implementation of internal audit materials


Department: Department of Accounting, Analysis and Control
Language of instruction: Ukrainian
Forms of organization of the educational process: lectures, practical classes
Form of final control: exam
Teachers who provide the educational process: Assoc. Goncharuk SM

Recommended Literature

  1. Податковий кодекс України  від 02.12.2010 р. № 2755-VI.URL:
  2. Закон України «Про аудит фінансової звітності та аудиторську діяльність» URL:
  3. Закон України «Про бухгалтерський облік та фінансову звітність в Україні» від 16.07.1999 року із змінами [Електронний ресурс]. – Режим доступу:
  4. Про внесення змін до Закону України «Про бухгалтерський облік та фінансову звітність в Україні» щодо удосконалення деяких положень, затверджене постановою Верховної Ради України від 05.10.2017 No 2164-VIII [Електронний ресурс]. –Режим доступу:
  5. Положення з національної практики контролю якості аудиторських послуг 1 «Організація аудиторськими фірмами та аудиторами системи контролю якості аудиторських послуг»: Рішення Аудиторської палати України від 27 вересня 2007 року No 182/4 [Електронний ресурс] // Режим доступу:
  6. Кодекс етики професійних бухгалтерів [Електронний ресурс] // Режим доступу: images/stories/library/standarts/kodeksetiki. pdf
  7. Матеріали сайту Аудиторської Палати України
  8. Аудит: методика і організація : навч. посібник / Н. І. Гордієнко, О. В. Харламова, Ю. І. Мізік, О. О. Конопліна ; Харків. нац. ун-т міськ. госп-ва ім. О. М. Бекетова. – 2-ге вид., перероб. і доп. – Xарків : ХНУМГ ім. О. М. Бекетова, 2017. – 319 с.URL:
  9. Сіренко Н. М. Бухгалтерський облік в управлінні підприємством : курс лекцій / Н. М. Сіренко, І. ВUPRAVLINNI. Баришевaська, Ю.О.Щербина. – Миколаїв :МНАУ, 2016. – 132 с.
  10. Войнаренко М. П., Пономарьова Н. А., Замазій О. В.Міжнародні стандарти фінансової звітності та аудиту: Навч. Посіб. – К.: Центр учбової літератури, 2010. – 488 с. fnansovoyi-zvtnost-ta-auditu_22954a3.html
  11. Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг, видання 2016–2017 років ( в трьох частинах). Київ : «Видавництво «Фенікс», 2018.



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