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Audit and advanced accounting
Titulaire(s) du cours
Gaëtan ROY (Coordonnateur)Crédits ECTS
5
Langue(s) d'enseignement
anglais
Objectifs (et/ou acquis d'apprentissages spécifiques)
The course aims :
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identifying in the technical literature the relevant guidance regarding recognition, measurement and presentation of transactions and balances in the financial statements under International Financial Reporting Standards (IFRS),
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to get comprehension of the purpose and process of consolidated group accounting and the preparation of consolidated financial statements
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to provide the necessary foundation to define the various steps required to perform an audit of the financial statements of a company in accordance with international auditing standards.
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familiarize students with the planning and execution of financial statement audits through the use of appropriate and substantive audit methods, conclusions and types of report issued.
Pré-requis et Co-requis
Cours pré-requis
Contribution au profil d'enseignement
Ph.D in management or CPA with a large experience in auditing accounts of private and state owned companies.
Evaluation
Méthode(s) d'évaluation
- Autre