UCNPAUC Audit in Accounting

School of Business Administration in Karvina
Summer 2014
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Dr. Ing. Jaromír Lazar (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)
Guaranteed by
doc. Dr. Ing. Jaromír Lazar
Department of Finance and Accounting – School of Business Administration in Karvina
Prerequisites
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
To understand the theory, concepts, professional and legal standards and procedures underlying audits of financial statements which are based on the audit of the financial statements audited units. To understand how to audit specific areas and accounts.
Syllabus
  • 1. Auditing and the Public Accounting Profession, Recent Professional and Legal Developments.
    2. Auditors, Responsibilities and Reports.
    3. Professional Ethics.
    4. Auditor's Legal Responsibility. Effect of Sarbanes-Oxley Act.
    5. Overview of the Financial Statement Audit.
    6. Audit Evidence.
    7. Accepting the Engagement and Planning the Audit.
    8. Tests of Controls Substantive accuracy.
    9. Planning significance levels, Materiality Decisions and Performing Analytical Procedures.
    10. Understanding Internal Control Risk.
    11. Audit Sampling and evaluation of sampling results.
    12. Audit Risk and Fraud. Audit Procedures in Response to Assessed Risk
    13. Final negotiations with the leadership of the organization.
Literature
    required literature
  • Auditorské směrnice, Mezinárodní auditorské standardy a Etický kodex KAČR. info
  • Auditorský zkušební řád KAČR. info
  • Zákon č. 254/2000 Sb. o auditorech, ve znění pozdějších předpisů. info
  • Zákon o účetnictví č. 563/1991 Sb., ve znění pozdějších předpisů (č. 353/2001 Sb.). info
  • EILIFSEN, A, MESSIER, J.R. GLOVER, S. M. Auditing and assurance services. New York: McGraw Hill Companies, 2006. ISBN 13-97800-77104-17. info
  • DVOŘÁČEK, J., KAFKA, T. Interní audit v praxi. Brno: Computer Press, 2005. ISBN 80-251-0836-8. info
  • kol. autorů. Vladimír Morávek. Praha: Pražská scéna, 2004. Brno: Olprint, 2004. ISBN 80-210-3583-8. info
  • DVOŘÁČEK, J. Konkurenční schopnost průmyslu. Praha: VŠE, 2001. ISBN 80-245-0249-6. info
    recommended literature
  • Časopisy: Účetnictví, Ekonom, Auditor. info
  • CHIAPPETTA, B., WILD, J.J. Financial and Managerial Accounting. Madison: McGraw Hill Higher Educations, Universi, 2007. ISBN 13: 978-0-07-3526. info
  • PETRJNÁŠOVÁ, B. Účetnictví bank. Brno : Masarykova univerzita v Brně, 2002. ISBN 80-210-2979-X. info
  • KRÁLÍČEK, V., MULLEROVÁ, L. Auditing. Praha: Bilance, 1998. ISBN Bez ISBN. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
attendance in seminars 50 %, ongoing test (min. 70% success rate), final combinated exam
ActivityDifficulty [h]
Ostatní studijní zátěž47
Přednáška26
Seminář13
Zápočet30
Summary116
The course is also listed under the following terms Summer 2012, Summer 2013.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/summer2014/UCNPAUC