Auditing I

INDEPENDENT TEACHING ACTIVITIES

TYPE OF COURSE

REQUIRED

EXAMINATION:

•       learning the definitions and key/ selected points of the ‘internationally applicable’

Internal Audit Framework

•       learning key points of the International Auditing Standards

•       in-depth learning of points of certain International Auditing Standards

•       Search, analysis and synthesis of data and information, using both the

necessary technologies

•       Decision-making

•       Autonomous work

•       Teamwork

•       Working in an international environment

•       Working in an interdisciplinary environment

•       Generating new research ideas

•       Respect for the natural environment

•       Demonstrate social, professional and ethical responsibility

•       Promoting free, creative and inductive thinking

examples – the students’ ability to analyse and also to draw up a summary control report (certificate).

More specifically, during the teaching of the course the following modules will be covered:

•       Framework for the Professional Conduct of Internal Audit

•       International Auditing Standards (according to which, under Law 3693/2008, mandatory audits are currently carried out in our country, as published in the Official Gazette 2848/23.10.2012 (issue B) following the decision 41658/722 of the Ministry of Finance

• general audit principles and responsibilities of auditors, assessment and treatment of the audit risk, audit evidence, use of third party work, audit conclusions and certificates.

•       special purpose financial statement audit and related services (review of financial statements, agreed upon procedures, mergers and acquisitions)

elements).

•       the purpose of the worksheets drawn up by auditors, and general principles

the drafting of these

•       internal and external control of income and expenditure, staff remuneration and expenses, and cost of goods produced and sold

•       the impact of the auditors’ observations on the key figures of the

financial statements

distance. The connection to the course is made through the Microsoft Teams software, in which a camera in the room records and displays the teacher.

The course is also followed using the Wacom digital stylus, which ensures the interactivity of the course with notes that appear directly on the

students’ screen.

In addition, slides are projected, use of the asynchronous education platform for the posting of course materials, students’ assignments and the

communication between lecturers and students, search for electronic journals and resources.

presentation Activities

146

(preparation of lectures & exams)

55

240

-Framework for the Professional Conduct of Internal Audit (IIA publications, translation

EIEEE, 2008)

-Auditing    : Γ. G.G. Alifantis (Diplografia Publications, 2016)

-Notes by I. Filos