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Introduction. Understanding the differences between auditing and controlling, understanding the role of an auditor and financial controller within an international corporation. External versus internal audit.
International controlling versus internationalization process.
Methods and techniques of financial controlling. Budgeting.
Indirect and direct taxation level and the global business context.
Worldwide and territorial taxation approach.
Organization and steps of financial auditing process.
Testing accounting system and internal control system within a corporation.
Credibility of balances and groups of operations; stocktaking.
Testing elements of a balance sheet (assets, liabilities, and equity)
Audit of profit and loss accounts (revenues, costs and other charges to the financial result).
Events after the date of the statement and continuation of operations..
Formulating the auditors opinion. Auditors responsibility and potential liabilities.
Other services of auditing firms.
Elements of managerial accounting.
External and internal financial reporting.
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