Year of study: 1.
Optional module
Brief module description:
- Definition, role and importance of the audit.
- Transnational adaptation audit.
- International audit bodies and institutions.
- The national audit adjustment.
- Slovak Chamber of Auditors.
- Office for Oversight of Audit.
- Auditor's responsibility.
- The auditor's independence.
- Professional ethics auditor.
- Code of Ethics for auditors.
- Audit procedures, audit methods and audit documentation.
- The audit report and the audit opinion.
- International Standards on Auditing - ISA. Initial issues. General principles and accountability.
- Risk assessment and response to assessed risks.
- Audit evidence. Using the work of others. Audit findings and reports. Special area.
