Verksamhetsgranskning och revision (5op)

Osaamistavoitteet

The student: - is familiar with and understands basic principles and theories in auditing - is familiar with the meaning of generally accepted auditing standards, independent audit and audit risk - understands the importance of internal control in the planning and execution of an auditing assignment - is familiar with the different phases of an auditing process - can perform reviews and audits as well as report the results

Sisältö

- national legislation regarding operational reviews and audits - instructions issued by the accounting associations - IAS (International Auditing Standards) - planning and conducting an audit assignment in practice - auditor's report

Esitietovaatimukset

- From Accounting to Financial Statements