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Course Description
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Course Name
Auditing
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Host University
Anglo-American University
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Location
Prague, Czech Republic
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Area of Study
Accounting, Business Administration
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Language Level
Taught In English
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Prerequisites
ACC 263
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Course Level Recommendations
Upper
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
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ECTS Credits
5 -
Recommended U.S. Semester Credits2
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Recommended U.S. Quarter Units3
Hours & Credits
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Overview
Description
This course aims at introducing students to understand the function, techniques and challenges of the activity of Auditors. A particular emphasis will be put on the ethical and legal challenges faced by Auditors. The course is thought to be inter-active and will focus on a comparative inter-country perspective, constantly enriched by real case analysis.
Learning OutcomesUpon completion of this course, students will be:
– Familiar with the presuppositions, purposes of auditing;
– Able to understand the various auditing techniques;
– Able to assess the ethical and legal implications of the work of the auditors;
– Able to compare different auditing systems (mostly of USA and selected EU countries);
– Able to conduct some research in the area of auditing.