Course description

ANNOTATION OF THE CONTENT OF THE COURSE

AUDIT BY TYPE OF ECONOMIC ACTIVITY

(name of academic discipline)

 elective discipline

(normative / selective)

__cycle of professional and practical training

(cycle of disciplines according to the curriculum)

The subject of the discipline

formation of students’ basic theoretical knowledge and practical skills of application of methods of audits at enterprises of different types of economic activity.

The purpose of the discipline

to teach students to correctly apply theoretical knowledge on the organization of the audit of various activities in Ukraine, methods of their audit in practice, generalization of the results of the audit.

The main tasks

study of theoretical bases and methodological bases of audit of enterprises of different types of economic activity; normative legal acts regulating this activity; acquisition of practical skills in the organization, planning and performance of audits of enterprises by type of economic activity; learn to make sound objective audit reports and make suggestions based on the results of inspections; to acquire practical skills in the preparation of audit reports.

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

masters

The discipline is studied after academic disciplines: “Accounting and taxation by type of economic activity”, “Financial control in the economy”, “Organization and methods of audit”, “Accounting and reporting according to international standards”.

Requirements for competencies, knowledge and skills

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

general:

ЗК01. Ability to identify, pose and solve problems.

ЗК02. Ability to communicate in a foreign language.

ЗК03. Skills in the use of information and communication technologies.

ЗК04. Ability to conduct research at the appropriate level.

ЗК05. Ability to generate new ideas (creativity).

ЗК06. Ability to search, process and analyze information from various sources.

ЗК07. Ability to work in an international context.

special:

SK06. Use international standards of quality control, audit, inspection, other assurance and related services in compliance with the requirements of professional ethics in the process of practical activities.

SK07. Ability to formulate tasks, improve methods and implement modern methods of auditing various activities in accordance with the strategic objectives of the enterprise.

SK08. Ability to perform administrative and managerial functions in the sphere of activity of economic entities.

SK09. Ability to carry out activities to advise the owners, management of the enterprise and other users of information in the field of accounting, analysis, control and taxation.

SC10. Ability to conduct research to address current issues of theory, methodology, organization and practice of accounting, auditing, analysis,

a) to know.

– Law of Ukraine “On Audit of Financial Statements and Audit Activities”;

– international standards of quality control, audit, inspection, other assurance and related services;

– organization of the audit by type of economic activity;

– methods of audit of trade and motor transport enterprises;

– methods of audit of agricultural enterprises and enterprises of hotel and restaurant business;

modern arsenal of methods and techniques of economic analysis of the business entity;

b) be able to.

– to determine the criteria and features of the auditor’s assessment of financial (accounting) statements, to carry out audit sampling;

– apply international standards of quality control, audit, inspection, other assurance and related services;

– to acquire skills in the design of final audit audit documents by type of economic activity;

– carry out audit procedures;

– draw up working documents of the auditor in the process of auditing enterprises in various sectors of the economy.

Program learning outcomes

PR13. Know the international standards of quality control, audit, inspection, other assurance and related services in compliance with the requirements of professional ethics.

PR14. To substantiate the choice and procedure for the use of management information technology for the audit of various activities in the system of management decisions in order to optimize them.

PR15. Apply scientific research methods in the field of audit and implement them in professional activities and business practice.

PR16. Carry out public business and scientific communications in order to solve communicative tasks in state and foreign languages.

PR17. Prepare and substantiate conclusions for consulting owners, management of the business entity and other users of information in the field of accounting, auditing, analysis, control, taxation.

PR18. Adhere to the norms of professional and academic ethics, maintain a balanced relationship with team members (team), consumers, contractors, contact audiences.

The content of the discipline by topic

Topic 1. Organization of audit by type of economic activity.

Topic 2. Features of the audit of commercial enterprises.

Topic 3. Features of the audit of motor transport enterprises.

Topic 4. Features of the audit of agricultural enterprises.

Topic 5. Organization and methods of audit in construction.

Topic 6. Organization and methods of audit of hotel and restaurant business.

Topic 7. Organization and methods of banking audit.

Topic 8. Features of the audit of insurance companies.

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: credit

Teachers who provide the educational process: Assoc. Goncharuk SM