{"id":1792,"date":"2024-01-17T04:18:57","date_gmt":"2024-01-17T04:18:57","guid":{"rendered":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/?post_type=courses&#038;p=1792"},"modified":"2024-03-13T12:48:17","modified_gmt":"2024-03-13T12:48:17","slug":"principles-of-economic-theory-and-financial-management","status":"publish","type":"courses","link":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/en\/courses\/principles-of-economic-theory-and-financial-management\/","title":{"rendered":"Principles of Economic Theory and Financial Management"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1792\" class=\"elementor elementor-1792\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8060702 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8060702\" 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-c6620e8 elementor-widget elementor-widget-heading\" data-id=\"c6620e8\" 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 - v3.18.0 - 20-12-2023 *\/\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><h1 class=\"elementor-heading-title elementor-size-default\">Auditing<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f59329 elementor-widget elementor-widget-text-editor\" data-id=\"0f59329\" 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 - v3.18.0 - 20-12-2023 *\/\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><strong><span style=\"color: #ffc747;\">2nd Semester,\u00a0<\/span><\/strong><span style=\"color: #00ffff;\">Course Code: <strong>\u039c\u0395\u03a7\u03a1\u0397325<\/strong><\/span><\/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-e4926a5 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e4926a5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87bb78d elementor-widget elementor-widget-button\" data-id=\"87bb78d\" 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-size-xs\" role=\"button\">\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\">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-20e7268 elementor-widget elementor-widget-button\" data-id=\"20e7268\" 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\">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<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-011c4a0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"011c4a0\" 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-f322e5a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f322e5a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81eff8e elementor-widget elementor-widget-heading\" data-id=\"81eff8e\" 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-7a9ecc1 elementor-widget elementor-widget-text-editor\" data-id=\"7a9ecc1\" 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\u2019 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-8ca242e elementor-widget elementor-widget-heading\" data-id=\"8ca242e\" 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-a3842ea elementor-widget elementor-widget-text-editor\" data-id=\"a3842ea\" 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.<\/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-b0bf113 elementor-widget elementor-widget-heading\" data-id=\"b0bf113\" 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-7848acd elementor-widget elementor-widget-text-editor\" data-id=\"7848acd\" 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 \u2013 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\u2019 role \u2013 Greece\u2019s 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\u2019s description (scope, necessity, basic elements)<\/li>\n<li>Auditor\u2019s opinion<\/li>\n<li>Small recap on firms\u2019 financial statements<\/li>\n<li>Related services\u2019 description<\/li>\n<li>Consulting services\u2019 description<\/li>\n<\/ul>\n<p>3.Corporate Governance and Audit<\/p>\n<ul>\n<li>Corporate Governance\u2019s purpose<\/li>\n<li>Corporate Governance\u2019s 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\u2019s 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\u2019s 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<\/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\u2019 responsibilities<\/li>\n<li>Types of written opinions<\/li>\n<li>Audit reports when there is a disagreement between the auditor and firm\u2019s 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-5f791f2 elementor-widget elementor-widget-heading\" data-id=\"5f791f2\" 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-1831827 elementor-widget elementor-widget-text-editor\" data-id=\"1831827\" 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-2534d6c elementor-widget elementor-widget-heading\" data-id=\"2534d6c\" 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-7474d69 elementor-widget elementor-widget-text-editor\" data-id=\"7474d69\" 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-6590bc6 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"6590bc6\" 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-cd3339b elementor-widget elementor-widget-text-editor\" data-id=\"cd3339b\" 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>M.Sc in \u00abFinancial Management of Public Organizations and Units\u00bb<\/strong><\/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-2a98d50 elementor-widget elementor-widget-heading\" data-id=\"2a98d50\" 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-df21027 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=\"df21027\" data-element_type=\"widget\" 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data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-df21027\" class=\"hfe-nav-menu\"><li id=\"menu-item-1833\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscpublicfin\/en\/courses\/principles-of-economic-theory-and-financial-management\/\" class=\"hfe-menu-item\">Principles of Economic Theory and Financial Management<\/a><\/li>\n<\/ul>\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\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\t\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":0,"template":"elementor_header_footer","class_list":["post-1792","courses","type-courses","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/courses\/1792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/types\/courses"}],"version-history":[{"count":8,"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/courses\/1792\/revisions"}],"predecessor-version":[{"id":3472,"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/courses\/1792\/revisions\/3472"}],"wp:attachment":[{"href":"https:\/\/bankfin.unipi.gr\/mscpublicfin\/wp-json\/wp\/v2\/media?parent=1792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}