EXTERNAL AUDIT AND ITS GROUNDS
Syllabus
EN
IT
Learning Objectives
LEARNING OUTCOMES:
The course would provide the basic knowledge concering the external auditors' job. The pedagogical process will see an integration between theory and practice within the landscape of BIG4 auditors world wide recognized.
KNOWLEDGE AND UNDERSTANDING:
Knowledge of the regulatory space for elaborating and releasing audit opinions according to the General Accepted Audting Principles issued by the International Auditing and Assurance Standard Board (IAASB). Ability to recognize the overall fairness of Financial Statements prepared in accordance with the IAS-IFRS framework.
APPLYING KNOWLEDGE AND UNDERSTANDING:
Using acquired skills to draw out basic external audit opinions on separate and consolidated financial statements. Ability to link opinions and actual performance achieved by the firms.
MAKING JUDGEMENTS:
Ability in releasing discretional judges, even if discretional, concerning the overall financial and non financial health of big and medium size listed firms.
COMMUNICATION SKILLS:
Ability to well-perform during meeeting or briefing related to financial and non financial reporting issues in a peer to peer context
LEARNING SKILLS:
in the auditing environment and to understand how these facts are affecting the decision making process of firm's stakeholder.
The course would provide the basic knowledge concering the external auditors' job. The pedagogical process will see an integration between theory and practice within the landscape of BIG4 auditors world wide recognized.
KNOWLEDGE AND UNDERSTANDING:
Knowledge of the regulatory space for elaborating and releasing audit opinions according to the General Accepted Audting Principles issued by the International Auditing and Assurance Standard Board (IAASB). Ability to recognize the overall fairness of Financial Statements prepared in accordance with the IAS-IFRS framework.
APPLYING KNOWLEDGE AND UNDERSTANDING:
Using acquired skills to draw out basic external audit opinions on separate and consolidated financial statements. Ability to link opinions and actual performance achieved by the firms.
MAKING JUDGEMENTS:
Ability in releasing discretional judges, even if discretional, concerning the overall financial and non financial health of big and medium size listed firms.
COMMUNICATION SKILLS:
Ability to well-perform during meeeting or briefing related to financial and non financial reporting issues in a peer to peer context
LEARNING SKILLS:
in the auditing environment and to understand how these facts are affecting the decision making process of firm's stakeholder.