{"id":10861,"date":"2024-01-10T19:05:35","date_gmt":"2024-01-10T16:05:35","guid":{"rendered":"http:\/\/accaud.uth.gr\/auditing-ii\/"},"modified":"2024-01-10T19:06:28","modified_gmt":"2024-01-10T16:06:28","slug":"auditing-ii","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/auditing-ii\/","title":{"rendered":"Auditing II"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10861\" class=\"elementor elementor-10861 elementor-10856\" 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-594be8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"594be8e\" 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-49b18b5\" data-id=\"49b18b5\" 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-438b8d7 elementor-widget elementor-widget-text-editor\" data-id=\"438b8d7\" 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<ul>\n<li><strong>GENERAL<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">POSTGRADUATE LEVEL<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"75\"><strong>MSC0204<\/strong><\/td>\n<td colspan=\"2\" width=\"164\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>3<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">AUDITING II<\/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=\"208\"><strong>\u00a0<\/strong><\/p>\n<p><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\"><strong>\u00a0<\/strong><\/p>\n<p>REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LANGUAGE OF TEACHING AND<\/strong><\/p>\n<p><strong>EXAMINATION<\/strong><strong>:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>ELECTRONIC<\/strong> <strong>COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"81\"><\/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 students will acquire:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Specialised knowledge in the application of the Standards and the control procedures of the financial statements.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Specialised and comprehensive knowledge of accounting operations and their control.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Skills in analysing and synthesising information from the<\/p>\n<p>financial statements using Auditing Standards for the compilation of the audit report.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Capacity building related to the drafting of the audit report and the drafting of the audit programme in enterprises and institutions.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Skills and abilities to detect fraud and crime or mishandling<\/p>\n<p>(accounting, financial and administrative) and reporting.<\/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<ul>\n<li>\n<strong>LEARNING OUTCOMES<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\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<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>COURSE CONTENT<\/strong><\/li>\n<\/ul>\n<p>The course aims to familiarize the student with the basic detection tools information, conclusions and diagnosis on the situation and its implications<\/p>\n<p>specific transactions or accounting treatments on the firm&#8217;s\/entity&#8217;s image of financial and administrative efficiency and effectiveness. More specifically, the objectives of the course are:<\/p>\n<ul>\n<li>Linking the organisational\/management structure to the audit Detection<\/li>\n<\/ul>\n<p>problems and improvements.<\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Methodology for implementing new auditing and accounting systems.<\/p>\n<ul>\n<li>New approaches to auditing and the link between auditing and finance<\/li>\n<\/ul>\n<p>science.<\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Fraud investigation methodology. Case studies.<\/p>\n<ul>\n<li>Presentation of current trends in Greek and International Auditing Standards in the formulation of audit findings, specialised audits and international standards<\/li>\n<\/ul>\n<p>audit in private and public sector auditing.<\/p>\n<p>More specifically, during the teaching of the course the following modules will be covered:<\/p>\n<ul>\n<li>Net Position Audit, Internal, External and Tax Audit, International Auditing Standards, practical applications-examples<\/li>\n<\/ul>\n<ul>\n<li>Audit of Long and Short Term Liabilities, Internal, External and Tax Audit, International Standards on Auditing, practical applications<\/li>\n<li>Revenue Audit, Internal, External and Tax Audit, International Standards<\/li>\n<\/ul>\n<p>Control, practical applications<\/p>\n<ul>\n<li>Expense Control, Internal, External and Tax Audit, International Standards<\/li>\n<\/ul>\n<p>Control, practical applications<\/p>\n<ul>\n<li>Audit of Staff Remuneration and Expenses, Internal, External and Tax Audit, International Auditing Standards, practical applications<\/li>\n<li>Audit Reports, Internal, External and Tax Audit, International Standards<\/li>\n<\/ul>\n<p>Control, practical applications<\/p>\n<ul>\n<li>IPE 200 &#8211; 299, Purpose of the Audit of Financial Statements and Auditor&#8217;s Practical Applications &#8211; Examples. (Audit Cases).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IPE 300 &#8211; 399, Audit Risk Assessment and Audit Planning. Practical Applications &#8211; Examples. (Audit Cases).<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IPE 500-599, Performance of audit work and audit documentation. Practical Applications<\/p>\n<p>&#8211; Examples. (Audit Cases).<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 AP 600 -699, Using the work of other auditors or third parties. Practical<\/p>\n<p>Applications &#8211; Examples. (Audit Cases)<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IPE 700 &#8211; 799, Audit report and diversification of the auditor&#8217;s opinion. Practical<\/p>\n<p>Applications &#8211; Examples. (Audit Cases).<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 PPI 2600-2699, Assignments for the review of financial statements. Practical Applications<\/p>\n<p>&#8211; Examples. (Audit Cases)<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Case studies and new developments in auditing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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=\"208\"><strong>METHOD OF DELIVERY<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">On Site &amp; Distance learning &#8211; Hybrid room<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">Use of a hybrid room that includes a large<\/p>\n<p>a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course.<\/p>\n<p>in the room is recorded and illustrated by the teacher. The attendance of the course<\/p>\n<p>is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with<\/p>\n<p>notes that appear directly on the students&#8217; screen.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>In addition, slides are projected, use of the<\/p>\n<p>an asynchronous education platform for the posting of course materials, students&#8217; assignments<\/p>\n<p>and communication between lecturers and students, search for electronic journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"208\"><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 Workload<\/em><\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<td width=\"7\">&nbsp;<\/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<td width=\"7\">&nbsp;<\/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<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<td width=\"7\">&nbsp;<\/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<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">The evaluation is carried out in Greek or in English and consists of:<\/p>\n<p><strong>I) By written final examination (80%)<\/strong><\/p>\n<p>Includes:<\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Multiple choice questions<\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Role and stakeholder analysis in a short case study<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Solving problems related to quantitative data of a project time, cost<\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Comparative evaluation of theory elements<\/p>\n<p><strong>II) Presentation of Individual Work (20%)<\/strong><\/p>\n<p>The paper deals with the different approaches of the six sigma and belief function methodologies for<\/p>\n<p>discovery and identification of discrepancies.<\/p>\n<p>&nbsp;<\/p>\n<p>The assessment criteria are made known to the students during the course and are indicated in the e-learning system.<\/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<p><strong>\u00a0<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"565\"><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Alifantis G. (2011) Auditing, Pamisos Publications, Athens<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Antle R. (1984) Auditor Independence, Journal of Accounting Research, Spring, pp. 1-20.<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>\u0392ahram S. (2007) Auditing: an international approach, 4th ed., Pearson Prentice Hall<\/u>,<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>London, U.K<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Beasley, M., Buckless, F., Glover S. And Prawitt D. (2007) Auditing Cases: An Interactive<\/u> <u>Learning Approach, 3rd ed., Pearson Prentice Hall, London, U.K.<\/u><\/p>\n<p>&#8211;\u00a0 \u00a0\u00a0\u00a0 <u>Carmichael D. and Swieringa R. (1968) The Compatibility of Auditing Independence and<\/u> <u>Management Services &#8211; An Identification of Issues, The Accounting Review, October, pp.697-<\/u><\/p>\n<p><u>705<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>International Federation of Accountants (IFAC) (2009) Handbook of International<\/u> <u>Auditing Standards and Quality Assurance Standards, Accounting Standards and Audit<\/u> <u>Committee, SOE-L.<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Dauber, N. (2009) The Complete Guide to Auditing Standards and Other Professional<\/u> <u>Standards for Accountants, John Wiley &amp; Sons Inc.<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Hayes, R., Dassen, R., Schilder, A. and P. Wallage (2004) Principles of Auditing, An<\/u> <u>Introduction to International Standards on Auditing, 2nd Edition, Prentice Hall.<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Karamanis, K. (2008) Synchronic Auditing, OPA Publications.<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Kazantzis Ch. (2006) Auditing and Internal Audit, Business Plus Publications, Athens<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Loumiotis, V. (2013) Practical Examples of Applied Auditing of<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Business, IESOEL Publication, Athens<\/u><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Loumiotis, V. and Tzifas V. (2012) International Auditing Standards, IESOEL Publication, Ath<\/td>\n<td width=\"22\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>ens.<\/td>\n<\/tr>\n<tr>\n<td width=\"61\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&#8211;<\/td>\n<td width=\"14\">&nbsp;<\/td>\n<td rowspan=\"2\" width=\"490\"><strong>\u00a0<\/strong><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Loumiotis, V. (2011) International Auditing Standards, IESOEL Publication, Athens<\/u>.<\/p>\n<p><u>Negakis I.Ch. and Tahinakis P. (2013) Contemporary Issues in Auditing and Internal<\/u> <u>Audit, According to International Auditing Standards, Diplografia Publications,<\/u> <u>Athens.<\/u><\/p>\n<p><u>Mautz R. and Sharaf H., (2002) The Philosophy of Auditing, American Accounting<\/u> <u>Association, USA<\/u>.<\/td>\n<td rowspan=\"2\" width=\"22\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"61\">&nbsp;<\/td>\n<td width=\"14\"><strong>\u00a0<\/strong><\/p>\n<p>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Meigs W., Meigs R. and Larsene J., (1984) Auditing, Papazisis Publications, Athens<\/u>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Ndzanatos D. (2009) Control as a mechanism of negative entropy, vol. A-B, Publications<\/u>.<\/p>\n<p><u>Kastaniotis, Athens<\/u>.<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Sherer M. and Kent D., (2008) Auditing and Accountability, PCP Paul Chapman Publishing Ltd<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\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>GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE LEVEL COURSE CODE MSC0204 SEMESTER OF STUDY 3 COURSE &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":[92],"tags":[],"class_list":["post-10861","post","type-post","status-publish","format-standard","hentry","category-c-semester","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10861","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=10861"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10861\/revisions"}],"predecessor-version":[{"id":10862,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10861\/revisions\/10862"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}