Auditing and Controlling in International Corporations

The course is meant to prepare for working either in one of the big international auditing firms (so called Big Four) or in an international corporation with global reporting requirements (for example a Polish subsidiary reporting financial data to its international headquarter). All major aspects of financial auditing and controlling are covered with a particular stress on international perspective.

The course objectives are: to learn methods and procedures of financial auditing, to understand the role of external auditor to the firm, to learn the scope of duties of an financial controller, to understand the importance of controlling within a big international organization, to learn methods and techniques of financial controlling with elements of managerial accounting.

Literatura podstawowa:

(1) Georges Nurdin (2009), International Business Control, Reporting and Corporate Governance, Elsevier.

(2) Wally J. Smieliauskas and Kathryn Bewley (2010), Auditing an International Approach, McGraw-Hill.

(3) K.P. Sauvant, P. Economou, K. Gal, Sh. Lim and W. Wilinski (2014), Trends in FDI, Home Country Measures and Competitive Neutrality [in]: Yearbook on International Investment Law and Policy 2012-2013, ed. A. Bjorklund

Literatura uzupełniająca:

1. G. White, A. Sondhi, D. Fried, The Analysis and Use of Financial Statements, Wiley.

2. A. Eilifsen, S. Glover, W. Messier, D. Prawitt, Auditing and Assurance Services, McGraw-Hill.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 90.00%

inne: 10.00%

The course is meant to prepare for working either in one of the big international auditing firms (so called Big Four) or in an international corporation with global reporting requirements (for example a Polish subsidiary reporting financial data to its international headquarter). All major aspects of financial auditing and controlling are covered with a particular stress on international perspective.

The course objectives are: to learn methods and procedures of financial auditing, to understand the role of external auditor to the firm, to learn the scope of duties of an financial controller, to understand the importance of controlling within a big international organization, to learn methods and techniques of financial controlling with elements of managerial accounting.

Literatura podstawowa:

(1) Georges Nurdin (2009), International Business Control, Reporting and Corporate Governance, Elsevier.

(2) Wally J. Smieliauskas and Kathryn Bewley (2010), Auditing an International Approach, McGraw-Hill.

(3) K.P. Sauvant, P. Economou, K. Gal, Sh. Lim and W. Wilinski (2014), Trends in FDI, Home Country Measures and Competitive Neutrality [in]: Yearbook on International Investment Law and Policy 2012-2013, ed. A. Bjorklund

Literatura uzupełniająca:

1. G. White, A. Sondhi, D. Fried, The Analysis and Use of Financial Statements, Wiley.

2. A. Eilifsen, S. Glover, W. Messier, D. Prawitt, Auditing and Assurance Services, McGraw-Hill.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 90.00%

inne: 10.00%

The course is meant to prepare for working either in one of the big international auditing firms (so called Big Four) or in an international corporation with global reporting requirements (for example a Polish subsidiary reporting financial data to its international headquarter). All major aspects of financial auditing and controlling are covered with a particular stress on international perspective.

The course objectives are: to learn methods and procedures of financial auditing, to understand the role of external auditor to the firm, to learn the scope of duties of an financial controller, to understand the importance of controlling within a big international organization, to learn methods and techniques of financial controlling with elements of managerial accounting.

Literatura podstawowa:

(1) Georges Nurdin (2009), International Business Control, Reporting and Corporate Governance, Elsevier.

(2) Wally J. Smieliauskas and Kathryn Bewley (2010), Auditing an International Approach, McGraw-Hill.

(3) K.P. Sauvant, P. Economou, K. Gal, Sh. Lim and W. Wilinski (2014), Trends in FDI, Home Country Measures and Competitive Neutrality [in]: Yearbook on International Investment Law and Policy 2012-2013, ed. A. Bjorklund

Literatura uzupełniająca:

1. G. White, A. Sondhi, D. Fried, The Analysis and Use of Financial Statements, Wiley.

2. A. Eilifsen, S. Glover, W. Messier, D. Prawitt, Auditing and Assurance Services, McGraw-Hill.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 90.00%

inne: 10.00%