Certified Auditor

2022-05-05 - 12:13

Certified Auditor is that person whose experience, theoretical training and professional qualification has qualified the holder of the designation to be appointed for carrying out external audits of the entity's financial statements. Auditors carry out audits on the accounts of companies and public organizations. They ensure that the organizations' finances are sound and that all legal and financial reporting standards are met.

Certified Auditors benefit from the following skills and you are able to:

Introduce the application of professional values and judgments through an ethical framework
Explain the role of the accountant in identifying and risk assessing
Discuss the professional and ethical obligations of the accountant
Give advice and report on the entity's financial performance
Discuss the implications of changes in accounting rules or financial reporting
Assess the performance and financial position of the entities
Assess the available organization’s strategic position and choices
Assess and re-design business procedures and structures to implement and support the organizational strategy
Provide advice on project management principles to enable the implementation of aspects of an organization's strategy
Understand the legal and regulatory environment and its impact on audit and security practices
Identify and formulate requirements for achieving audit task objectives and apply ISAs
Evaluate the findings and the results of the work carried out, prepare draft reports appropriate to the tasks

Qualification

The Certified Auditor first must qualify as Certified Accountant at SCAAK.

Not all Certified Accountants are required or need to qualify as Certified Auditors, unless they choose a career in providing legal audits and related services. The Kosovo Financial Reporting Council (KCFR) licenses auditors in Kosovo and the role of SCAAK is to ensure that they are certified in accordance with International Education Standards, the EU's 8th Directive and best international practices. In recent years, education standards and professional practice requirements for Legal Auditors have been updated, so the new SCAAK qualification scheme aims to ensure that Kosovo auditors are qualified with the highest international standards.

To be trained for a Certified Auditor, you must first be a SCAAK member and have completed the Qualification for a Certified Accountant. Membership at this level is open to all professionals who work in accounting and auditing and who have completed the level for a Certified Accountant.

Entry Requirements

Qualification as Certified Accountants;
600 hours of external audit work.

Syllabus for Certified Auditor

The Certified Auditor qualification training covers the following subjects and topics:

Subject 9: Advanced Financial Reporting	Brief description of content
	Regulatory and Ethical Framework financial reporting framework professional and ethical duty of the accountant environmental and social reporting Accounting Standards Tangible and intangible non current assets Retirement benefits Taxation Financial instruments Provisions, contingencies and events after the balance sheet date Leases Off balance sheet finance Reporting financial performance performance measures ratio and trend analysis reporting financial performance Group Financial Statements simple groups and fair value associates and joint ventures complex groups changes in group structures foreign currency translation group cash flow statements Reporting for specialized entities Current and international developments in financial reporting
Subject 10: Advanced Auditing and Assurance	Brief description of content
	Regulatory Environment international regulatory framework for audit and assurance services Professional and Ethical considerations code of ethics and conduct professional liability Practice Management quality control obtaining and accepting professional appointments Audit and assurance assignments planning and risk assessment evidence evaluation and review including matters relating to specific and further accounting issues group audits related and other assurance services prospective financial information forensic audits social and environmental auditing internal auditing and outsourcing reports Current issues and developments
Subject 11: Business Analysis	Brief description of content
	Business Strategy Strategic lenses PESTLE Analysis National Competition Competitive forces Marketing and market segmentation Industry life cycle Chain of values, supply chain management SWOT Analysis Groups of interest Culture and cultural network Overall strategies and strategic opportunities Product-market strategy Growth methods Parent corporations Organizational Structure Process-strategy matrix Transfers Business process re-design Software choosing Business models for electronic business Electronic business downward supply chain management Electronic business upward supply chain management Relations with clients management Electronic marketing Quality control, quality assurance and quality management systems Life cycle model V Capability Maturity Model Integration (CMMI) Six Sigma Initiative for Quality Project Management Finance Performance measurement Performance management and awards management Labor projections Strategic changes management Strategy development
Subject 12: Strategic Business Management	Brief description of content
	Stakeholders and social responsibility Owners and agents in governance Social responsibility Sustainability The impact of corporate governance on strategy What is corporate governance? How is corporate governance achieved around the world? What impact does ownership have on corporate governance? Internal control system Internal control Monitoring Attitudes towards risk and the internal environment Risk and organization Impact of risk on stakeholders The internal environment Inclusion of risk awareness Risk management responsibilities Setting objectives Risks Strategic and operational risks Examples of risks faced by organizations Risk identification Risk assessment and response Risk assessment Risk response strategies Financial risk management Control activities Control activities and risk management Costs and benefits of control activities Personal ethics Ethical theories Impacts on ethics Practical situation Framework for dealing with ethical situations Professional ethics Corporate codes of ethics Codes of professional ethics Independence and conflicts of interest Problems faced by accountants in business Bribery and corruption Accounting profession and public interest Financial analysis Financial objectives and business strategy Finance function Financial analysis and decision-making techniques Cost and managerial accounting Standard cost and variance analysis Evaluation of strategic options using marginal and relevant cost techniques IT Applications Smart technology, mobile technology and cloud computing Cloud Computing versus proprietary technology Robotics and Artificial Intelligence (AI) Information technology and data analysis Big data Data for decision-making Information system controls from a strategic perspective IT and systems security controls Cyber security Improving IT/IS controls E-business Providing e-business E-business strategy models Implementation of technology for e-business support Characteristics of electronic marketing: the 6 I's model Comparison of traditional and online brand Sourcing and managing suppliers and customers using technology New developments and innovations

Përfaqësues të SCAAK pjesë e Mbledhjes së Përgjithshme të Asamblesë dhe Ceremonisë festive të 25 vjetorit të themelimit të FCM

SCAAK part of the International Conference of EFAA

Thirrje për regjistrim në programet e ShKÇAK për sesionin SHTATOR 2024

Certified Auditor

Subject 9: Advanced Financial Reporting

Brief description of content

Subject 10: Advanced Auditing and Assurance

Brief description of content

Subject 11: Business Analysis

Brief description of content

Subject 12: Strategic Business Management

Brief description of content

Lajmet:

The next session of Continuing Professional Education

The next session of Continuing Professional Education

Përfaqësues të SCAAK pjesë e Mbledhjes së Përgjithshme të Asamblesë dhe Ceremonisë festive të 25 vjetorit të themelimit të FCM