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Course title



ACC 320


Prof. Zorica Bozhinovska Lazarevska PhD

The course Audit has been accredited by ACCA (Association of Chartered Certified Accountants). Accreditation brings great benefits to the students of the Faculty of Economics – Skopje. Thanks to the accreditation, they can receive exemptions from ACCA papers during their studies, thus greatly accelerating their path to ACCA membership.

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be able to:

  • Become familiar with the key aspects of auditing and its role in developed economies;
  • Understand the professional and legal regulations immanent for the auditing profession;
  • Follow the steps in the process of auditing financial statements;
  • Obtain and evaluate sufficient appropriate audit evidence by applying modern audit techniques and displaying professional skepticism;
  • Integrate the acquired knowledge of the financial statements presented in the audit report;
  • Develop professional judgment skills.

Course content:

  1. Definition, role and importance of the audit and auditing profession in developed economies;
  2. Professional regulation in the audit profession;
  3. Professional ethics in the audit profession;
  4. Professional responsibility of auditors in detecting fraud;
  5. Planning the audit process;
  6. Auditing concepts;
  7. Internal control – COSO Framework 2013;
  8. Audit tests and audit documentation;
  9. Using the sampling method in the audit;
  10. Independent Auditor’s Report;
  11. Audit profession in the Republic of Macedonia;
  12. Auditors’ Professional Education – IFAC International Educational Standards.
70 години

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