FIUBPAUD Audit

School of Business Administration in Karvina
Winter 2019
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Petra Růčková, Ph.D. (lecturer)
Ing. Isabella Žůrková (lecturer)
Ing. Isabella Žůrková (seminar tutor)
Guaranteed by
Ing. Isabella Žůrková
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable
Mon 13:05–14:40 A318
  • Timetable of Seminar Groups:
FIUBPAUD/01: Mon 14:45–15:30 A318, I. Žůrková
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(P)
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to familiarize students with the legal regulation of audit activities in the Czech Republic, to clarify the meaning and characteristics of the audit, including its basic tasks. It also presents the audit profession and the Chamber of Auditors of the Czech Republic. The course is also required to introduce students to the process and the various stages of the financial statements and preparation of audit reports.
Syllabus
  • 1. History of the audit and the audit work legislation in the Czech Republic
    2. The meaning and characteristics of the audit, the basic tasks of the audit, development of audit procedures
    3. Auditor - his profession, position, qualification requirements
    4. Personality profile auditor
    5. Chamber of Auditors (self-governing professional organization).
    6. Professional standards - history
    7. Professional standards and professional responsibility
    8. Audit process and its different stages
    9. Preparation of documents for auditing the annual accounts
    10. The procedure of audit, audit objectives
    11. Audit Evidence.
    12. Auditor´s report
    13. Case Study
Literature
    required literature
  • Auditorské směrnice, Mezinárodní auditorské standardy a Etický kodex KAČR. info
  • Auditorský zkušební řád KAČR. info
  • ÚZ Účetnictví - aktuální soubor předpisů pro jednoduché a podvojné účetnictví podnikatelů. Ostrava: Sagit. info
  • Zákon č. 254/2000 Sb. o auditorech, ve znění pozdějších předpisů. info
  • Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. info
  • Zákon č. 586/1991 Sb., o daních z příjmů, ve znění pozdějších předpisů. info
  • EILIFSEN, A, MESSIER, J. R. GLOVER, S. M. Auditing and assurance services. International edition. 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
  • KRÁLÍČEK, V. Auditing. Praha: VŠE, 1997. ISBN 8-7079-812-2. info
  • RAFFEGEAU, J. A KOL. Finanční audit. Praha: HZ, 1996. ISBN 80-86009-02-5. info
  • RICCHIUTE, D. N. Audit. Praha: Victoria Publishig, 1994. ISBN 80-85605-86-4. 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
  • KOVANICOVÁ, D. A KOL. Finanční účetnictví - světový koncept. Praha: ISU, 2005. ISBN 80-7273-129-7. info
  • DVOŘÁČEK, J. Interní audit a kontrola. Praha: C. H. Beck, 2003. ISBN 80-7179-805-3. 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
ActivityDifficulty [h]
Ostatní studijní zátěž76
Přednáška26
Seminář13
Zápočet30
Summary145
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2019, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2019/FIUBPAUD