OPF:UCNPAUC Audit in Accounting - Course Information

UCNPAUC Audit in Accounting

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

• Marketing and Management (programme OPF, N_EKOMAN)
• Accounting and Taxes (programme OPF, N_EKOMAN)
• Public Economy and Administration (programme OPF, N_HOSPOL)

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

Activity	Difficulty [h]
Ostatní studijní zátěž	47
Přednáška	26
Seminář	13
Zápočet	30
Summary	116

• Enrolment Statistics (recent)
  
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