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Audit of foreign countries - Petrik O. A., Fenchenko M. T.

ROSDIL 1. TYPOVA PROGRAM OF THE COURSE “AUDIT AT FOREIGN COUNTRIES”

Budget hour. Ussogo - 81 year., In addition to the number:

lectures - 18 year .;

Practical employment - 14 year .;

Іndivіdualna robot - 9 year .;

Self-made robot students - 40 year.

Theme 1. The essence of the subject of the audit, the scope of his work in foreign countries

The essence, meaning and understanding of the audit. Viniknennya і becoming audited. Meta і zavdannya audit. See the audit. Internal and internal audit. The subject of the audit in foreign countries and their specific characteristics in Ukraine.

Topic 2.Organization and the structure of the audit activity

Independent Audit Organization at the UK, France, Nimechina, USA, Russia and United States.

Swinging and organizing robots of the auditorium, structure. Auditors professional organizations. Attestation Auditors. Standard audit. Professionals of the auditors.

Topic 3. Methods of auditing and reviewing, signs and criteria that assess the financial performance

Zagalnonaukov_ that specific methods and auditing. Criteria and Signs of the Assessment by the Auditor of the Financial (Accounting) Number. Auditor vibrka.

Theme 4. Auditor's rizik and auditor's proof .

Suttєvist shit

The essence of auditorium rizika. Understand vlasnogo riziku. Understanding the riziku control. Rizik nevyyavlennya. Methods for the designation of auditory riziku. Suttєvіst (materіnalіst) pomilki in audi. Understanding auditor's proofs, they see them before them.

Theme 5. Plannuvannya, stages of an audit procedure

Necessity of the audit plan. Distribute to the program audit plan. Etapi auditorskoi perevirka that their essence. Proceed to audit і їх see.

Theme 6. Working documents of the auditor

Necessity of a documented robot of an auditor. Meta і zavdannya documenting audit. Wimogues before working documents. Auditors doє. Klasifіkatsіya robotic documents of the auditor.

Theme 7. Auditor svit ta visnovok

Understand the auditing zvyu yogo structure. Auditors visnovki that see them. Vimogi to audiovskogo visnovka . Іnshі tipi zvіt auditor. Subscribe to the balance sheet. Analysis of financial relations.

Theme 8. Audit of the Omni Specific Cycles and Administrators

Understanding the cycle of activity of the enterprise in the audit. Audit process virobnitstva, sobіvartotі that realіzatsії products. Audit of the main factors and intangible assets. Stock audit. Audit groshovih koshht. Audit rahunkiv debіtorіv, creditors, capital and rozrahunkіv budget. Audit financial results. Audit of young people of active and passive enterprises in foreign countries.

THEMATIC PLAN DISCIPLINI TA BUDGET HOUR

Nazva those

Kіlkіst godin day ї form nachchannya

All

There are

Lectures

Practical employment

SIW

Іndivіdualі busy

The essence of the subject of the audit, the scope of our field in foreign countries

five

2

-

3

-

Organizational Structure of the Audit

eight

2

one

five

-

Methods of audit, revision marks, criteria and criteria of the evaluation of financial performance

9

2

2

five

-

Auditor's rizik that auditor proof. Suttєvist shit

eleven

2

2

five

2

Plan, stages of the audit procedure

eleven

2

2

five

2

Auditor's Work Documentation

ten

2

2

five

one

Auditor's zvіt ta visnovok

eleven

2

2

five

2

Audit of specific requirements and specifications

sixteen

four

3

7

2

Once

81

18

14

40

9