Analysis of financial statements and auditingLaajuus (5 cr)

Objective

Students can analyze the financial statements of various enterprises with the help of traditional analysis of financial statements as well as cash flow statements. Students know how to utilise digital technology in analysing financial statements of enterprises. Students know how to act according to the legislation related to auditing and performance auditing.

Content

How can the profitability, liquidity and solidity be analysed in various enterprises? How can the information of an analysis be interpreted? How can digital technology be utilised in analysing financial statements? What does legislation require of auditing and performance auditing? What are the tasks of an auditor and a performance auditor?

Evaluation

a. Osaat käyttää johdonmukaisesti taloushallintoon ja tilintarkastukseen liittyviä ammattikäsitteitä.
e. Osaat soveltaa alan menetelmiä, ohjelmistoja ja tekniikoita sekä perustella niiden käyttöä.
g. Osaat soveltaa oman alan eettisiä periaatteita tilintarkastukseen ja toiminnantarkastukseen liittyen.

Qualifications

Basic knowledge of accounting legislation and reporting financial statements required.