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Main menu for Browse IS/STAG
Courses found, count: 1
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Abbreviation unit / Course abbreviation |
Title |
Variant |
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KFU
/
AUD
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Audit
Show course
Audit
|
2023/2024
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Course info
KFU / AUD
:
Course description
Department/Unit / Abbreviation
|
KFU
/
AUD
|
Academic Year
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2023/2024
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Academic Year
|
2023/2024
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Title
|
Audit
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Written
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Type of completion
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Written
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Time requirements
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Lecture
2
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
|
Yes
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
|
151 / -
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1 / -
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0 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
|
NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
|
Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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KFU/FA
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Preclusive courses
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KFU/FA
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Prerequisite courses
|
N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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The aim is to acquaint students with the process of audit in a company. Demonstrate the particular audit procedures from activities of the auditor before closing an auditing contract to finalization of audit and issue of auditor's report. Discuss the case studies and lead students to argue for their outputs.
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Requirements on student
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Credit requirements: elaboration and submission of seminar paper.
Examination form: written test.
Exam ranking:
100 - 90 points - excellent,
89 - 80 points - very good,
79 - 70 points - good,
less than 70 points - failed.
Specification of requirements for students of so-called combined study form is available in Courseware.
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Content
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- Definition of audit, its aims and principle.
- Legislative regulation of the auditing work.
- Duties and responsibilities of the auditor. Code of ethics.
- Audit procedures, their purpose and timing.
- Activities of the auditor before closing an auditing contract.
- Consolidation of audit plan.
- Process of audit, testing.
- Analysis of financial statements, evaluation of tests.
- Finalization of audit, issue of auditor's report.
- Frauds and criminal liability of auditor.
- Role of internal audit of a company.
- Working procedure of internal audit.
Additional information for the students of the combined form of study is on the Courseware.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
Müllerová, Libuše; Králíček, Vladimír. Auditing pro manažery aneb jak porozumět ověřování účetní závěrky statutárním auditorem. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-907-9.
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Basic:
Dvořáček, Jiří. Interní audit a kontrola. Praha : C.H. Beck, 2003. ISBN 80-7179-805-3.
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Recommended:
Dvořáček, Jiří. Audit podniku a jeho operací. Vyd. 1. Praha : C.H. Beck, 2005. ISBN 80-7179-809-6.
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Recommended:
Müllerová, Libuše. Auditing pro manažery, aneb, Proč a jak se ověřuje účetní závěrka. 2. vyd. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7357-988-3.
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Recommended:
Etický kodex KA ČR v platném znění.
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Recommended:
Molín, Jan. Protiprávní jednání z pohledu profesní odpovědnosti auditorů, daňových poradců a účetních. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2011. ISBN 978-80-7357-600-4.
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Recommended:
Gray Iain, Manson Stuart. The Audit Process. Principles, Practice and Cases. Hampshire: Cengage Learning EMEA, 2011. ISBN 978-1-4080-3049-3.
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Recommended:
Hakalová, Jana. Účetní závěrka a auditing. V Tribunu EU vyd. 1. Brno : Tribun EU, 2010. ISBN 978-80-7399-144-9.
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Recommended:
Králíček, Vladimír; Molín, Jan. Vnější a vnitřní kontrola z pohledu managementu. 2014. ISBN 978-80-7478-557-3.
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Recommended:
Zákon č. 93/2009 Sb., o auditorech a změně některých zákonů (zákon o auditorech).
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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52
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Preparation for an examination (30-60)
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54
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Graduate study programme term essay (40-50)
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50
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Total
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156
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
Explain methods and tools of financial accounting and financial analysis. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
Apply knowledge of accounting, financial and tax issues. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
Explain the basic audit aims and principles.
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Know particular auditing procedures. |
Skills - skills resulting from the course: |
Work with economic data and information about the company.
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Apply selected audit procedures. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Test |
Seminar work |
Skills - skills achieved by taking this course are verified by the following means: |
Seminar work |
Test |
Competences - competence achieved by taking this course are verified by the following means: |
Test |
Seminar work |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture |
Seminar |
Multimedia supported teaching |
Group discussion |
Self-study of literature |
Skills - the following training methods are used to achieve the required skills: |
Seminar |
Group discussion |
Competences - the following training methods are used to achieve the required competences: |
Lecture |
Seminar |
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