OPF:UCBPAUD Audit - Course Information

UCBPAUD Audit

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

• Finanční management (programme OPF, B_EKOMAN)
• Accounting and Taxes (programme OPF, B_EKOMAN)

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

Activity	Difficulty [h]
Ostatní studijní zátěž	76
Přednáška	26
Seminář	13
Zápočet	30
Summary	145

• Enrolment Statistics (recent)
  
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