{"id":10812,"date":"2024-01-10T18:54:20","date_gmt":"2024-01-10T15:54:20","guid":{"rendered":"http:\/\/accaud.uth.gr\/auditing-i\/"},"modified":"2024-01-10T18:55:07","modified_gmt":"2024-01-10T15:55:07","slug":"auditing-i","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/auditing-i\/","title":{"rendered":"Auditing I"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10812\" class=\"elementor elementor-10812 elementor-10807\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb6c0a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb6c0a8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c33f436\" data-id=\"c33f436\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93f2c79 elementor-widget elementor-widget-text-editor\" data-id=\"93f2c79\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h4>(1) GENERAL<\/h4>\n<table>\n<tbody>\n<tr>\n<td width=\"209\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">POSTGRADUATE LEVEL<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"74\"><strong>MSC0104<\/strong><\/td>\n<td colspan=\"2\" width=\"165\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>1<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">AUDITING I<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\"><strong>\u00a0<\/strong><\/p>\n<p><strong>INDEPENDENT<\/strong> <strong>TEACHING<\/strong> <strong>ACTIVITIES<\/strong><\/td>\n<td colspan=\"2\" width=\"104\"><strong>WEEKLY TEACHING HOURS<\/strong><\/td>\n<td width=\"83\"><strong>CREDIT<\/strong> <strong>UNITS<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">LECTURES<\/td>\n<td colspan=\"2\" width=\"104\">3<\/td>\n<td width=\"83\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>\u00a0<\/strong><\/p>\n<p><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"344\"><strong>\u00a0<\/strong><\/p>\n<p>REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>LANGUAGE OF TEACHING AND<\/strong><\/p>\n<p><strong>EXAMINATION<\/strong><strong>:<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><strong>ELECTRONIC<\/strong> <strong>COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"344\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"209\"><\/td>\n<td width=\"74\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"80\"><\/td>\n<td width=\"23\"><\/td>\n<td width=\"83\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Upon successful completion of the course, the learning outcomes are:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 learning the definitions and key\/ selected points of the &#8216;internationally applicable&#8217;<\/p>\n<p>Internal Audit Framework<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 learning key points of the International Auditing Standards<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 in-depth learning of points of certain International Auditing Standards<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>\u00a0<\/strong><\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Search, analysis and synthesis of data and information, using both the<\/p>\n<p>necessary technologies<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Decision-making<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Autonomous work<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Teamwork<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an international environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an interdisciplinary environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Generating new research ideas<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Respect for the natural environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Demonstrate social, professional and ethical responsibility<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Promoting free, creative and inductive thinking<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>General skills<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>LEARNING OUTCOMES<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>The aim of the course is, on the one hand, to familiarize students with the concept of auditing and the range of audit and, on the other hand, to develop &#8211; mainly through<\/p>\n<p>examples &#8211; the students&#8217; ability to analyse and also to draw up a summary control report (certificate).<\/p>\n<p>More specifically, during the teaching of the course the following modules will be covered:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Framework for the Professional Conduct of Internal Audit<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 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<\/p>\n<p>\u2022 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.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 special purpose financial statement audit and related services (review of financial statements, agreed upon procedures, mergers and acquisitions)<\/p>\n<p>elements).<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the purpose of the worksheets drawn up by auditors, and general principles<\/p>\n<p>the drafting of these<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 internal and external control of income and expenditure, staff remuneration and expenses, and cost of goods produced and sold<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 the impact of the auditors&#8217; observations on the key figures of the<\/p>\n<p>financial statements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>COURSE CONTENT<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>TEACHING and LEARNING METHODS &#8211; EVALUATION<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"223\"><strong>MODE OF DELIVERY<\/strong><em>.<\/em><\/td>\n<td colspan=\"4\" width=\"383\">On Site &amp; Distance Learning &#8211; Hybrid Room<\/td>\n<\/tr>\n<tr>\n<td width=\"223\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"383\">Use of a hybrid room that includes a large wall-mounted screen on which participants are presented by<\/p>\n<p>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.<\/p>\n<p>The course is also followed using the Wacom digital stylus, which ensures the interactivity of the course with notes that appear directly on the<\/p>\n<p>students&#8217; screen.<\/p>\n<p>In addition, slides are projected, use of the asynchronous education platform for the posting of course materials, students&#8217; assignments and the<\/p>\n<p>communication between lecturers and students, search for electronic journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"223\"><strong>ORGANISATION OF TEACHING<\/strong><\/td>\n<td rowspan=\"6\" width=\"8\">&nbsp;<\/td>\n<td width=\"171\"><strong><em>Activity<\/em><\/strong><\/td>\n<td width=\"171\"><strong><em>Semester<\/em><\/strong> <strong><em>workload<\/em><\/strong><\/td>\n<td rowspan=\"6\" width=\"34\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study, preparation and<\/p>\n<p>presentation Activities<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>146<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study and analysis of the literature<\/p>\n<p>(preparation of lectures &amp; exams)<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>55<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<\/tr>\n<tr>\n<td width=\"171\"><strong>Total Course<\/strong><\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p><strong>240<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"223\"><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<td colspan=\"4\" width=\"383\">Assessment is in Greek or in English and consists of written individual\/group work and written examinations at the end of the semester.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>RECOMMENDED-BIBLIOGRAPHY<\/strong><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>-Framework for the Professional Conduct of Internal Audit (IIA publications, translation<\/p>\n<p>EIEEE, 2008)<\/p>\n<p>&nbsp;<\/p>\n<p>-Auditing\u00a0\u00a0\u00a0 : \u0393. G.G. Alifantis (Diplografia Publications, 2016)<\/p>\n<p>&nbsp;<\/p>\n<p>-Notes by I. Filos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>(1) GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE LEVEL COURSE CODE MSC0104 SEMESTER OF STUDY 1 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"footnotes":""},"categories":[90],"tags":[],"class_list":["post-10812","post","type-post","status-publish","format-standard","hentry","category-a-semester","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/comments?post=10812"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10812\/revisions"}],"predecessor-version":[{"id":10813,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10812\/revisions\/10813"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}