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Audit

Course title

Audit

Code

 513

Professor

Prof. Zorica Bozhinovska Lazarevska, Ph.D.

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be competent for:

  • Expand research horizons and deepen the acquired knowledge in auditing during undergraduate studies;
  • To focus on a more detailed acquaintance with the professional regulation in the audit profession (IFAC International Auditing Standards and the Code of Ethics of Professional Accountants of IFAC) and their implementation in the domestic audit practice;
  • To develop the skills for professional judgment by manifesting the required dose of professional skepticism, immanent for auditors, when making decisions in modern audit engagements;
  • To acquire the skills that can serve as a solid basis in the preparation of the exams for acquiring professional titles in the field of audit profession (certified auditor, certified internal auditor, state auditor, etc.);
  • To prepare and actively engage in national and international research projects in the field of auditing

Course content:

  1. Concept, role and importance of the audit and audit profession in modern economies;
  2. Professional regulation in the audit profession – IFAC International Auditing Standards and Code of Ethics for Professional Accountants of IFAC;
  3. Professional responsibility of auditors;
  4. Planning the audit process;
  5. Fundamental concepts of audit: materiality, audit risk and audit evidence;
  6. Audit tests, analytical procedures and working documentation;
  7. Internal control COSO Framework 2013;;
  8. Using the sampling method in the audit;
  9. Independent Auditor’s Report;
  10. The audit profession in the Republic of Macedonia – conditions and perspectives;
  11. IFAC International Educational Standards.
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.