Objectives and competences
In this course students:
1. Systematically enhance their theoretical knowledge in the field of accounting with knowledge of auditing and are able to apply it.
2. Gain the ability to apply their theoretical knowledge in practical problems in the field of financial statements auditing and also of other fields of auditing
3. Critically apply theoretical knowledge to analysis auditors procedures in the fields of financial statements and others types auditing and are able to critically evaluate it.
Content (Syllabus outline)
1. Introduction to commercial auditing, including it's historical developments, meaning, types and purposes;
2. Legal and professional rules regarding commercial auditing;
3. Financial statements auditing;
4. Special types of commercial audits;
5. Other areas of commercial auditor's engagements and related services;
6. Professional aspects of commercial auditing
Learning and teaching methods
? lectures;
? discussions and model- studying classes;
? individual coursework with presentation;
? laboratory work
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
1. Acquire basic knowledge in the area of auditing.
2. Have a detailed knowledge in the area of financial statements auditing and other types of auditing
3. Can identify key aspects of the auditing problem from different view points and are able to find solutions.
Cognitive/Intellectual skills:
Students:
1. Understand and apply methodological knowledge and in solving auditing problems, without guidance.
2. Get the ability to search for and synthesize new information from the field of auditing in literature and praxis and to place them in appropriate professional frame.
3.
Intended learning outcomes - transferable/key skills and other attributes
Key/Transferable skills
Students:
1. Further develop skills and expertise in the use of knowledge in auditing area.
2. Can select and manage information with minimal guidelines.
Practical skills:
Students:
1. Get practical experience in the field of financial statements and other types of auditing.
2. are able to act autonomously with minimal guidelines and supervision.
Readings
1. Obvezna študijska literature (Compulsory textbooks):Koletnik, F.: Zunanje revidiranje, EPF Maribor, 2009 (ali 2008).
2. Koletnik, F.: Notranje revidiranje, Slovenski inštitut za revizijo, Ljubljana, 2007 (samo I. del)
3. Mednarodni standardi revidiranja, Slovenski inštitut za revizijo (htpp://www.si-revizija.si/revizorji/msr.php – izbrana vsebina)
4. Veljaven Zakon o revidiranju (dosegljiv na http://zakonodaja.gov.si)
Dodatna študijska literature (Additonal textbooks): -
1. Koletnik,F.: Davčno revidiranje, EPF Maribor , 2009
2. Donald H. Taylor, G. William Glezen: Revidiranje, Zasnove in postopki. Slovenski inštitut za revizijo, Ljubljana 1996.
3. Druga pravila revizijske stroke (dosegljivo na http://www.si-revizija.si/revizorji/pravila_stroke.php)
Prerequisits
Introductory courses of:
• Accounting,
• Financial Statement Analysis.
Additional information on implementation and assessment -written examination, 100%
Positive exercise work can substitute up to 40% of the final exam.