{"id":1792,"date":"2024-01-17T04:18:57","date_gmt":"2024-01-17T04:18:57","guid":{"rendered":"https:\/\/bankfin.unipi.gr\/mastersbankfin\/?post_type=courses&#038;p=1792"},"modified":"2024-01-17T04:19:20","modified_gmt":"2024-01-17T04:19:20","slug":"auditing","status":"publish","type":"courses","link":"https:\/\/bankfin.unipi.gr\/mastersbankfin\/en\/courses\/auditing\/","title":{"rendered":"Auditing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1792\" class=\"elementor elementor-1792\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8378cfe e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8378cfe\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1afddf2 elementor-widget elementor-widget-heading\" data-id=\"1afddf2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 29-01-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Auditing<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa71286 elementor-widget elementor-widget-text-editor\" data-id=\"aa71286\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 29-01-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"color: #ffc747;\"><b>Full Time<\/b><\/span>\/\/ 2nd Semester, Course Code: <strong>\u039c\u0395\u03a7\u03a1\u0397325<\/strong><\/p><p><span style=\"color: #00ffff;\"><strong>Part Time<\/strong><\/span> \/\/ 4th Semester, Course Code: <strong>\u039c\u0395\u03a7\u03a1\u0397-\u039c325<\/strong><\/p><p><strong>Credits:<\/strong>\u00a0<strong>6<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0fa6fb7 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"0fa6fb7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c59902c elementor-widget elementor-widget-n-accordion\" data-id=\"c59902c\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2070\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2070\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Course Description in .pdf <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2070\" class=\"elementor-element elementor-element-16e4cfb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"16e4cfb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0db75db elementor-widget elementor-widget-button\" data-id=\"0db75db\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Full Time Course Description (Greek)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ece1f5e elementor-widget elementor-widget-button\" data-id=\"ece1f5e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Full Time Course Description (English)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154d05e elementor-widget elementor-widget-button\" data-id=\"154d05e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Part Time Course Description (Greek)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f07fee1 elementor-widget elementor-widget-button\" data-id=\"f07fee1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Part Time Course Description (English)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6b5c18 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"e6b5c18\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c1340d8 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c1340d8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8143234 elementor-widget elementor-widget-heading\" data-id=\"8143234\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Learning Outcomes<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a36367 elementor-widget elementor-widget-text-editor\" data-id=\"7a36367\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The course aims at developing students&rsquo; understanding of the critical aspects of managing an assurance and audit engagements: acceptance, planning, managing, concluding and reporting.<\/p>\n<p>By the end of this module, students should be able to:<\/p>\n<ul>\n<li>Understand and advise on the regulatory, professional and ethical issues relevant to those carrying out an assurance\/audit engagement<\/li>\n<li>Understand the processes involved in accepting and managing assurance\/audit engagements, and how quality assurance\/audit processes mitigate the risks to those conducting the engagement<\/li>\n<li>Plan assurance\/audit engagements in accordance with the terms of the engagements and appropriate standards<\/li>\n<li>Conclude and report on assurance\/audit engagements in accordance with the terms of the engagements and appropriate standards.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f4a0d0 elementor-widget elementor-widget-heading\" data-id=\"7f4a0d0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">General Competences<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00b7520 elementor-widget elementor-widget-text-editor\" data-id=\"00b7520\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>General Abilities<\/p>\n<ul>\n<li>Search, analysis and synthesis of financial data and relevant information.<\/li>\n<li>Critical thinking on scientific topics related to the content of the module, relevant decision-making.&nbsp;<\/li>\n<li>Development of analytical and synthetic thinking, ability for autonomous work.<\/li>\n<li>Working in an international environment, understanding the challenges of applying accounting rules in an international environment.<\/li>\n<li>Working in a multidisciplinary environment, collaborating with scholars of closely related scientific fields.<\/li>\n<li>Production of creative and deductive thinking and critical reasoning.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeba7ba elementor-widget elementor-widget-heading\" data-id=\"aeba7ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Course Content<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93a9607 elementor-widget elementor-widget-text-editor\" data-id=\"93a9607\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Module content<\/p>\n<p>1.Introduction<\/p>\n<ul>\n<li>Types of Assurance engagements conditional on: timeframe, parties involved (external, internal, government-oriented), subject &ndash; purpose<\/li>\n<li>Users of reliable financial and accounting information &#8211; Providers of reliable financial and accounting information<\/li>\n<li>Inherent weaknesses of financial statements<\/li>\n<li>Assurance\/ audit purpose<\/li>\n<li>Auditors&rsquo; role &ndash; Greece&rsquo;s governing Law (L. 3604\/2007 and L. 3693\/2008)<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Basic concepts relating to auditing<\/li>\n<\/ol>\n<ul>\n<li>Services provided by auditing firms (assurance, related services, consulting)<\/li>\n<li>Assurance providers&#8217; responsibilities (requirements of any legislation or regulation, terms of engagement for the assignment, ethical and professional standards, quality control standards)<\/li>\n<li>Assurance service&rsquo;s description (scope, necessity, basic elements)<\/li>\n<li>Auditor&rsquo;s opinion<\/li>\n<li>Small recap on firms&rsquo; financial statements<\/li>\n<li>Related services&rsquo; description<\/li>\n<li>Consulting services&rsquo; description<\/li>\n<\/ul>\n<p>3.Corporate Governance and Audit<\/p>\n<ul>\n<li>Corporate Governance&rsquo;s purpose<\/li>\n<li>Corporate Governance&rsquo;s tools<\/li>\n<li>Relevant legislation (USA SOX 2002, Directive 2006\/43\/EC, L 3016\/02 and L 3091)<\/li>\n<li>Audit Expectations Gap<\/li>\n<li>Auditor&rsquo;s responsibilities (social, legal liabilities)<\/li>\n<li>Degrees of legal liability under the Greek legislation<\/li>\n<li>Fraud definition (types and examples)<\/li>\n<li>Red flags<\/li>\n<\/ul>\n<p>4.Professional Judgment and the auditing process<\/p>\n<ul>\n<li>Decision-making process<\/li>\n<li>Errors in decision-making processes<\/li>\n<li>Heuristics<\/li>\n<li>Ethics<\/li>\n<li>Auditor&rsquo;s objectiveness and independence (along with the relevant regulatory framework in Greece)<\/li>\n<li>Adopting the IFAC Code of Ethics in Greece<\/li>\n<li>Threats to objectivity and independence<\/li>\n<li>Safeguards against the threats<\/li>\n<\/ul>\n<p>5.True and fair view of financial statements and the auditing process<\/p>\n<ul>\n<li>Management assertions<\/li>\n<li>Audit evidence (trustworthiness, process of collecting audit evidence, inherent weaknesses in gathering audit services)<\/li>\n<li>Comparing the reliability of different types of assurance evidence<\/li>\n<li>Audit working papers and Audit file<\/li>\n<\/ul>\n<p>6.Audit process and relevant analytical processes<\/p>\n<ul>\n<li>Selection, Planning, Execution, Reporting, and Follow-Up.<\/li>\n<li>Materiality<\/li>\n<li>Analytical processes defined<\/li>\n<li>Application of analytical processes<\/li>\n<li>Types of analytical processes&nbsp;<\/li>\n<\/ul>\n<p>7.Internal audit &#8211; Internal auditing systems defined &#8211; Control risk in internal auditing systems<\/p>\n<ul>\n<li>Parties affecting internal auditing systems<\/li>\n<li>Key elements of internal auditing systems<\/li>\n<li>Internal auditing in SMEs<\/li>\n<li>Weakness of internal auditing systems<\/li>\n<li>Assessing the effectiveness of internal auditing systems<\/li>\n<\/ul>\n<p>8.Residual audit risk<\/p>\n<ul>\n<li>Audit risk Model<\/li>\n<li>Planning (tests) for errors<\/li>\n<li>Planning and developing an audit process<\/li>\n<\/ul>\n<p>9.Audit sampling<\/p>\n<ul>\n<li>Risks related to audit sampling<\/li>\n<li>Types of audit sampling and types of samples<\/li>\n<li>Errors in audit sampling<\/li>\n<\/ul>\n<p>10.Audit report defined (its importance)<\/p>\n<ul>\n<li>Written opinions (what type of questions are addressed) and auditors&rsquo; responsibilities<\/li>\n<li>Types of written opinions<\/li>\n<li>Audit reports when there is a disagreement between the auditor and firm&rsquo;s management<\/li>\n<li>Main components of an auditing report<\/li>\n<\/ul>\n<p>A number of case studies conditional on specific accounting data (eg. sales, inventory etc) will be covered during the conduction of this module. <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c570b1f elementor-widget elementor-widget-heading\" data-id=\"c570b1f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Student Performance Evaluation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da94b31 elementor-widget elementor-widget-text-editor\" data-id=\"da94b31\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Compulsory written exam at the end of the semester. This involves providing answers to exercises and problems, using numerical data or discursive descriptions, and a critical evaluation and discussion of the results, and also possible answers to multiple choice questions and theoretical questions, as well as short cases.<\/li>\n<li>Individual assignment &#8211; case study, for &lt;20% of the grade of the module.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82b42d3 elementor-widget elementor-widget-heading\" data-id=\"82b42d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bibliography<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37429ad elementor-widget elementor-widget-text-editor\" data-id=\"37429ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Suggested Bibliography<\/strong><\/p><ul>\n<li>Module material uploaded on Eclass<\/li>\n<li>Modern Auditing, Theory and Practice according to the International Auditing Standards, Karamanis Konstantinos, 2008.<\/li>\n<li>&#8220;Auditing Cases (translated)&#8221;, Beasley Mark, Buckless Frank, Glover Steven, Prawitt, Broken Hill Publishers LTD<\/li>\n<\/ul>\n<p><strong>Related Academic Journals<\/strong><\/p><ul>\n<li>Porter, B., Hatherly, D. and Simon, J. (2014), Principles of external auditing. Wiley, Hoboken, NJ.<\/li>\n<li>Eilifsen, A., Messier, W. and Prawitt, D. (2014), Auditing and assurance services. McGrawHill, London<\/li>\n<li>Handbook of International Auditing, Assurance, and Ethics Pronouncements, International Federation of Accountants, New York. (available at http:\/\/www.ifac.org).<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a416322 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a416322\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9820687 elementor-widget elementor-widget-text-editor\" data-id=\"9820687\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Master of Science (M.Sc.) in<br \/>\u00abBanking and Finance\u00bb<\/strong><br \/>Specialization in <br \/>\u00abBanking and Financial Management\u00bb<br \/><br \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebda272 elementor-widget elementor-widget-heading\" data-id=\"ebda272\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Courses<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61aa342 hfe-nav-menu__breakpoint-none hfe-nav-menu__align-left hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"61aa342\" data-element_type=\"widget\" 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