Objectives and competences
In this course students:
1. Systematically enhance their theoretical knowledge in the field of accounting with knowledge of auditing and.
2. Gain the ability to apply their theoretical knowledge in practical problems in the field of financial statements auditing
Content (Syllabus outline)
1. Introduction to financial statements auditing, including it's historical developments, meaning, types and purposes;
2. Legal and professional rules regarding financial statements auditing;
3. Financial statements auditing phases;
4. Special types of financial statements audits;
Learning and teaching methods
- lectures, discussions and exercises,
- model-studying clasess,
- active autonomous and team work.
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
1. Acquire basic knowledge in the area of financial statements auditing
2. Develop skills to review the gained results in the field of financial statements auditing.
Cognitive/Intellectual skills:
Students:
1. Understand and apply methodological knowledge in solving professional 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. Can identify key aspects of problem from different view points and are able to find solutions.
4. Can investigate contradictory information and reasons for this.
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 financial statements auditing area.
2. Can identify key aspects of problem from different view points and are able to find solutions.
Readings
Obvezna študijska literature (Compulsory textbooks):
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)
Dodatna študijska literature (Additonal textbooks): -
1. Donald H. Taylor, G. William Glezen: Revidiranje, Zasnove in postopki. Slovenski inštitut za revizijo, Ljubljana 1996.
Druga pravila revizijske stroke (dosegljivo na http://www.si-revizija.si/revizorji/pravila_stroke.php)
Prerequisits
2nd year course Basic cost and management accounting
Additional information on implementation and assessment 100% - written examination,
Positive exercise work can substitute up to 40% of the final exam.