UCBPAUD Audit

School of Business Administration in Karvina
Summer 2014
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Dr. Ing. Jaromír Lazar (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)
Mgr. Dušan Tichý (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
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
attendance in seminars 70 %, ongoing test (min. 75% success rate), final combinated course-credit
ActivityDifficulty [h]
Ostatní studijní zátěž76
Přednáška26
Seminář13
Zápočet30
Summary145
The course is also listed under the following terms Summer 2013.
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/summer2014/UCBPAUD