Unit:
Κατεύθυνση ΛογιστικήLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Pavlidou Stavroula
Supervisors info:
Μενεξιάδης Μάριος, Επισκέπτης Καθηγητής, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Η μεθοδολογία ελέγχου από τη σκοπιά του εσωτερικού και του εξωτερικού ελεγκτή. Ομοιότητες- Διαφορές. Μελέτη Περίπτωσης "Αεροπορία Αιγαίου Α.Ε"
Translated title:
The audit methodology from the point of view of the internal and external auditor. Similarities - Differences. Case Study of "Aegean Airlines SA"
Summary:
Auditing is one of the most important branches of accounting science. A complex and rapidly evolving economic environment, with complex forms of corporate formations, is characterized by heaps of risks and challenges for irregularities, abuses, fraud or, more broadly, inaccuracies in the financial statements.
In the context of business activity, the need for control is created through an integrated system of accounting monitoring of the faithful application of the principles, rules, methods and assumptions with modern, specific and standardized audit guidelines.
Main subject category:
Social, Political and Economic sciences
Keywords:
Audit, Internal Audit, External Audit, Audit Approach, Audit Procedures