Auditing 230081-D
Wykład (WYK) Semestr letni 2019/20

The goal and the subject of the audit and corporate laws necessitate audit.

Auditor - requirements, accountability, audit ethics and standards.

Audit opinion, audit report and audit documentations.

Audit methods, audit technics and audit procedures.

Materiality and audit risk.

Audit and assessment of accounting system, audit and assessment of internal control.

Audit of balance reliability and groups of transactions.

Organizing (preparing and planning) and steps of audit.

Statistics methods in auditing of financial statements.

Financial analysis in auditing of financial statements.

Audit of financial statement in information technology environment and observation and audit of inventory system.

Audit of assets, liabilities and equity.

Audit of costs, revenues and taxes.

Audit of post balance sheet event and audit of going concern.

The auditor's other services.