OPF:FIUBPAUD Audit - Course Information
FIUBPAUD Audit
School of Business Administration in KarvinaWinter 2024
- Extent and Intensity
- 0/2/0. 5 credit(s). Type of Completion: z (credit).
- Teacher(s)
- Ing. Veronika Fišerová, Ph.D. (lecturer)
Ing. Veronika Fišerová, Ph.D. (seminar tutor) - Guaranteed by
- doc. Ing. Petra Růčková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D. - Timetable of Seminar Groups
- FIUBPAUD/01: Wed 8:05–9:40 A217, V. Fišerová
- Prerequisites
- FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(P) && ROCNIK(3)
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 30 student(s).
Current registration and enrolment status: enrolled: 27/30, only registered: 1/30 - fields of study / plans the course is directly associated with
- Finance and Accounting (programme OPF, B_FU)
- 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. Audit and auditor in the Czech Republic and Europe
Definition of the legal framework, development and future prospects. Audit regulation in the Czech Republic and Europe. Status of the auditor and qualification requirements. Chamber of Auditors in the Czech Republic. Code of ethics and auditor's responsibility
2. International auditing standards and application clauses issued by the Czech Chamber of Auditors
Negotiation of terms of audit engagements, quality control of audit of financial statements, auditor procedures related to fraud in audit of financial statements, audit planning. Interpretation of individual application clauses.
3. Audit subject and outputs
Auditor's report, review, special purpose report, audit of reporting packages.
4. Basic procedures for auditing financial statements and documentation of the auditor's work (auditor's file).
Audit methods, testing, audit selection.
5. The different phases of the audit of financial statements.
Preparation of the auditor's file, obtaining basic information about the financial statements being audited, the company, the group to which the company whose financial statements are being audited belongs. Internal control system. Determination of risk areas of the financial statements and their verification.
6. Auditing of individual parts of the financial statements.
The process of obtaining and evaluating evidential information. Preparation of the documentation for the auditor from the perspective of the entity. Final evaluation of the data obtained and its processing.
7. The auditor's report as the final output of the audit of the financial statements
Legislation and report templates in Czech and English. Types of auditor's reports.
- 1. Audit and auditor in the Czech Republic and Europe
- Literature
- required literature
- Auditorské směrnice, Mezinárodní auditorské standardy a Etický kodex KAČR. info
- Auditorský zkušební řád KAČR. info
- MÜLLEROVÁ, Libuše and Michal ŠINDELÁŘ. Účetnictví, daně a audit v obchodních korporacích. In Účetnictví a daně. První vydání. 207 stran. Účetnictví a daně. ISBN 978-80-247-5806-0. 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
- KRÁLÍČEK, V. and l. MÜLLEROVÁ. Auditing pro manažery aneb jak porozumět ověřování účetní závěrky statutárním auditorem. 3rd ed. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-768-4. info
- Teaching methods
- Skills demonstration
Seminar classes - Assessment methods
- Credit
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
The course can also be completed outside the examination period. - Teacher's information
Activity Difficulty [h] Ostatní studijní zátěž 76 Přednáška 26 Seminář 13 Zápočet 30 Summary 145
- Enrolment Statistics (recent)
- Permalink: https://is.slu.cz/course/opf/winter2024/FIUBPAUD