[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-159842-en":3,"doc-seo-159842-105":30,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":20,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},159842,8796095462418,"Noah","https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780",4,"Exam","ACCT-315 Auditing ECTS Syllabus","The document provides the ECTS syllabus for the course ACCT-315 “Auditing”, a major-level subject delivered in the 3rd year during Fall and Spring. It outlines course purpose and learning outcomes covering assurance engagement overview, the regulatory and ethical framework, internal accounting systems and internal audit, and the interaction between internal and external audit. It further specifies prerequisite ACCT-310, lecture workload, teaching methodology, core topics such as audit planning and risk assessment, and assessment via mid-term and final exams.","ECTS Syllabus  \n\n| Course title | AUDITING |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Course code | ACCT-315 |  |  |  |  |\n| Course type | MAJOR |  |  |  |  |\n| Level | 1st |  |  |  |  |\n| Year / Semester | 3rd / FALL, SPRING |  |  |  |  |\n| Teacher’s name | MARINELLA GEORGIOU |  |  |  |  |\n| ECTS | 6 | Lectures / week | 12 | Laboratories / week | N/A |\n| Course purpose and objectives | The main objectives of the course are to:\u003Cbr>􀁸 Provide an overview of the purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.\u003Cbr>􀁸 Recognize the standing of the audiƟng profession in relaƟon to legal and professional requirements and responsibiliƟes.\u003Cbr>􀁸 Understand the internal accounƟng systems, in order to establish associated control procedures.\u003Cbr>􀁸 Deliver an overview of internal audit and describe its role as part of the overall performance management and its relaƟonship with the external audit.\u003Cbr>􀁸 Explain consideraƟons that should be taken into accounƟng during planning phase of an assurance engagement. |  |  |  |  |\n| Learning outcomes | After completion of the course students are expected to be able to:\u003Cbr>1. Explain the nature, purpose and scope of assurance engagements. This includes the ability to identify and describe the work required to meet the objectives of audit and non-audit assignments.\u003Cbr>2. Students should be able to distinguish the responsibilities between management and assurance providers. Understand the role and the importance of the external audit and its regulatory framework.\u003Cbr>3. Demonstrate their ability to work within a professional and ethical framework and comply with quality control practices and procedures. |  |  |  |  |\n\n|  | 4. Explain the nature of internal audit and describe its role. Understand the nature of internal controls and the how to identify and address any deficiencies. Students should be able to understand and realize this role as part of an overall performance management and its relationship and interaction with the external audit. Students should also understand the importance of internal controls and be able to provide recommendations to minimize any deficiencies.\u003Cbr>5. Demonstrate how the auditor obtains an understanding of the entity and its environment and the nature and importance of audit planning.\u003Cbr>6. Students should be able to identify, explain and assess the risk of material misstatement and how to plan an audit of the financial statements.\u003Cbr>7. Practice on audit procedures, as part of the planning phase and particularly on preliminary analytical procedures |  |  |\n| --- | --- | --- | --- |\n| Prerequisites | ACCT-310 | Required | YES |\n| Course content | 1. Audit Framework and Regulation\u003Cbr>2. Professional Ethics\u003Cbr>3. Internal Systems and Quality Control\u003Cbr>4. Planning and Risk Assessment\u003Cbr>5. Obtaining, Accepting Engagement\u003Cbr>6. Audit Planning\u003Cbr>7. Understanding the client environment |  |  |\n| Teaching methodology | FACE TO FACE |  |  |\n| Bibliography | Audit and Assurance (AA) Complete Text ACCA/ KAPLAN Edition valid for Sept 2024, Dec 2024, March 2025 and June 2025 ISBN: 978-1-83996-665-1\u003Cbr>Audit and Assurance (AA) Exam Kit ACCA/ KAPLAN\u003Cbr>Edition valid for Sept 2024, Dec 2024, March 2025 and June 2025 ISBN: 978-1-83995-691-0\u003Cbr>Assurance Study Workbook 2024 ICAEW Eighteenth edition 2023\u003Cbr>ISBN: ISBN:978-1-0355-0975-1 |  |  |\n\n|  | Auditing and Assurance Services\u003Cbr>Author: Al Arens, Randy Elder, and Mark S.\u003Cbr>Publisher: Beasley/Pearson (2016)\u003Cbr>16th edition\u003Cbr>Auditing and Assurance Services-A systematic approach\u003Cbr>Author: William Messier Jr and Steven Glover and Douglas Prawitt\u003Cbr>Publisher: Mc Draw Hill (2021)\u003Cbr>ISBN10: 1264100671 |\n| --- | --- |\n| Assessment | Mid-term exam, Final exam |\n| Language | English |","cbCairPGIdoX2LdG","https://ap.wps.com/l/cbCairPGIdoX2LdG","pdf",732903,3,1,"English","en",105,"# Course Purpose and Objectives\n# Learning Outcomes\n# Prerequisites\n# Course Content\n## Audit Framework and Regulation\n## Professional Ethics\n## Internal Systems and Quality Control\n## Planning and Risk Assessment\n# Teaching Methodology\n# Bibliography\n# Assessment","[{\"question\":\"What is the main purpose of ACCT-315 Auditing?\",\"answer\":\"The course aims to provide an overview of assurance engagements, highlight the assurance profession’s regulatory and ethical framework, and explain internal audit and internal controls, including their relationship with external audit.\"},{\"question\":\"What learning outcomes are students expected to achieve?\",\"answer\":\"Students should be able to explain assurance engagements, distinguish responsibilities between management and assurance providers, work within professional and ethical quality control frameworks, and assess risks of material misstatement and plan audits of financial statements.\"},{\"question\":\"What topics and assessments are included in the course?\",\"answer\":\"Topics include audit framework regulation, professional ethics, internal systems and quality control, planning and risk assessment, engagement acceptance, and understanding the client environment. Assessment consists of a mid-term exam and a final exam.\"}]","ACCT-315 Auditing ECTS Syllabus | PDF",1788023677,8,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"acct-315-auditing-ects-syllabus","",{"@graph":36,"@context":84},[37,52,67],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,50],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":20},"https://docshare.wps.com/document/exam/",{"item":51,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/acct-315-auditing-ects-syllabus/159842/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":23,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":41,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-11","2026-08-29",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What is the main purpose of ACCT-315 Auditing?","Question",{"text":74,"@type":75},"The course aims to provide an overview of assurance engagements, highlight the assurance profession’s regulatory and ethical framework, and explain internal audit and internal controls, including their relationship with external audit.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"What learning outcomes are students expected to achieve?",{"text":79,"@type":75},"Students should be able to explain assurance engagements, distinguish responsibilities between management and assurance providers, work within professional and ethical quality control frameworks, and assess risks of material misstatement and plan audits of financial statements.",{"name":81,"@type":72,"acceptedAnswer":82},"What topics and assessments are included in the course?",{"text":83,"@type":75},"Topics include audit framework regulation, professional ethics, internal systems and quality control, planning and risk assessment, engagement acceptance, and understanding the client environment. Assessment consists of a mid-term exam and a final exam.","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":91},[92,96,100,103,108,113,118,122,127,130,134],{"id":21,"doc_module":4,"doc_module_name":46,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":47,"doc_module":4,"doc_module_name":46,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":46,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":46,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":46,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":29,"doc_module":4,"doc_module_name":46,"category_name":119,"show_sort_weight":120,"slug":121},"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":46,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":46,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":46,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]