Code du cours Ekon5143
Crédits 3
La quantité totale d'heures en classe81
Nombre de conferences12
Nombre de travaux pratiques et des séminaires12
La quantitē d'heures de travail autonome d'un ētudiant57
Date de l'approbation du cours19.02.2019
Auteur du cours
Romēna Šulca
Connaissances de base
Ekon5082,
Ekon6040,
Manuels
1. Bruna I. Enterprise Internal Audit and Control. Riga, University of Latvia, 2010, pp.166.
2. Dante Ed. Audit Defense: A Management Audit Readiness Guide. 1st ed., Springer Nature Switzerland AG, 2022, pp. 632.
3. Gray I. The audit process. Principles, Practice and Cases. 6th Edition. Cengage Learning EMEA, United Kingdom, 2015, pp. 920.
4. Reding K., F., Sobel P., J. Anderson U. L., Head M. J., Ramamoorti S., Salamasick M., Riddle C. Internal Auditing. Assurance & Advisory Services. Third edition. The Institute of Internal Auditors Research Foundation. Florida, 2013, pp.315.
5. Rittenberg L. COSO Internal Control-integrated Framework. Turning Principles into Positive Action. The Institute of Internal Auditors Research Foundation. Florida, 2013, pp. 80.
6. Sawyer Lawrence B., Dittenhofer Mortimer A., Scheiner James H. Sawyer’s Internal auditing. The Practice of Modern Internal Auditing. The Institute of Internal Auditors. Florida, 2003, pp.1446.
7. Spencer K.H. Pickett. The Internal Auditing Handbook. Third edition. A John Wiley and sons, Ltd, UK, 2010, pp.1070.
Ouvrages supplémentaires
1. Alexander D., Jorissen A., et al. International Financial Reporting & Analysis. Hampshire; UK: Cengage Learning EMEA, 2020. pp. 908.
2. Elliott J., Elliott B. Financial Accounting and Reporting. Twentieth Edition. Harlow; UK: Pearson Education Limited, 2022. pp.80.
3. Manson S. Audit Process: Principles, Practice and Cases 6th edition. Cengage Learning EMEA. 2015, pp.832.
4. Paterson James C. Lean Auditing: Driving Added Value and Efficiency in Internal Audit. John Wiley & Sons Inc.,2015, pp.328.
Périodiques et d`autres ressources d`information
1. Eiropas Komisijas mājaslapa (revīzijas joma). Pieejams: http://ec.europa.eu/finance/auditing/index_en.htm
2. Ētikas kodekss. Pieejams: https://global.theiia.org/standards-guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx
3. Globālais iekšējais auditoru institūts. Pieejams:https://global.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx
4. Iekšējā audita politika. Pieejams: http://www.fm.gov.lv/lv/sadalas/iekseja_audita_politika/
5. Iekšējā audita profesionālās prakses starptautiskos standarti. Pieejams: https://global.theiia.org/translations/PublicDocuments/IPPF-Standards-2017-Latvian.pdf
6. Latvijas Zvērinātu revidentu asociācijas mājaslapa. Pieejams: http://www.lzra.lv/
7. Starptautiskās grāmatvežu federācijas mājas lapa. Pieejams: https://ifac.org.