OPF:FIUNPAUC Audit in Accounting - Course Information
FIUNPAUC Audit in Accounting
School of Business Administration in KarvinaSummer 2016
- Extent and Intensity
- 2/1/0. 4 credit(s). Type of Completion: z (credit).
- Teacher(s)
- doc. Dr. Ing. Jaromír Lazar (lecturer)
Ing. Irena Szarowská, Ph.D., MPA (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)
Ing. Irena Szarowská, Ph.D., MPA (seminar tutor) - Guaranteed by
- doc. Dr. Ing. Jaromír Lazar
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D. - 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
- Business Economics in Trade and Services (programme OPF, N_EKOMAN)
- Marketing and Management (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.
- 1. Auditing and the Public Accounting Profession, Recent Professional and Legal Developments.
- 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
- LAZAR, J. Audit v účetnictví. Karviná: SU OPF, 2014. ISBN 978-80-7248-972-5. 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 (Summer 2016, recent)
- Permalink: https://is.slu.cz/course/opf/summer2016/FIUNPAUC