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Lecturer(s)
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Course content
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- Definition of accounting - Accounting outputs and their functions - Legal Framework of accounting - Balance sheet statement - common general characteristics - Income statement - common general characteristics - The nature of the audit (history, types of audit, the importance of the audit of financial statements) - Regulation of the auditing profession (Act on Auditors, International Standards on Auditing, Code of Ethics) - Auditor's procedures - Assessment of financial statements, annual reports and reports on relations between related parties - Internal audit and financial control in public administration - Audit through the game - a practical interactive demonstration of the audit process
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Learning activities and teaching methods
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Activating (Simulation, games, dramatization), Practice exercises, Teamwork
- Home preparation for classes
- 30 hours per semester
- Term paper
- 20 hours per semester
- Participation in classes
- 26 hours per semester
- Preparation for examination
- 44 hours per semester
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| prerequisite |
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| Knowledge |
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| Basic knowledge of accounting and existing financial statements. |
| Basic knowledge of accounting and existing financial statements. |
| learning outcomes |
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| Clarify what an audit is, be able to design and perform basic audit procedures, have the ability to provide an in-depth view of a company by understanding and analyzing its financial statements, effectively use your soft skills in presentations and discussions, be able to perform complex analytical processes both audit or when evaluating company statements |
| Clarify what an audit is, be able to design and perform basic audit procedures, have the ability to provide an in-depth view of a company by understanding and analyzing its financial statements, effectively use your soft skills in presentations and discussions, be able to perform complex analytical processes both audit or when evaluating company statements |
| Skills |
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| Compile and analyze financial statements, design an audit plan, evaluate audit risk, design audit procedures, calculate the level of materiality, prepare an audit contract, evaluate financial statements, design an opinion |
| Compile and analyze financial statements, design an audit plan, evaluate audit risk, design audit procedures, calculate the level of materiality, prepare an audit contract, evaluate financial statements, design an opinion |
| teaching methods |
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| Knowledge |
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| Activating (Simulation, games, dramatization) |
| Teamwork |
| Practice exercises |
| Practice exercises |
| Activating (Simulation, games, dramatization) |
| Teamwork |
| assessment methods |
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| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
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Recommended literature
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DUBIS, G. S. Interní audit a podvod. Vyd. 1. české. Praha: Český institut interních auditorů, 2011. ISBN 978-80-86689-45-6.
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MOLÍN, J. Protiprávní jednání z pohledu profesní odpovědnosti auditorů, daňových poradců a účetních. Praha: Wolters Kluwer ČR, 2011. ISBN 978-80-7357-600-4.
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MÜLLEROVÁ, L. Auditing pro manažery aneb proč a jak se ověřuje účetní závěrka. Praha: Wolters Kluwer, 2013. ISBN 978-80-7357-988-3.
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PROKŮPKOVÁ, D., BARTOŠ, T. Ověření účetní závěrky vybraných organizací veřejného sektoru. Vyd. 1. české. Praha: Český institut interních auditorů, 2014. ISBN 978-80-86689-53-1.
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Šteker, K., Otrusinová, M. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví. 2016. ISBN 978-80-271-0048-4.
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ŠTEKER, K., STRUHAŘOVÁ, K. Audit. Studijní pomůcka pro distanční studium. 2.vydání. Zlín: UTB ve Zlíně, 2012. ISBN 978-80-7454-209-1.
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THE INSTITUTE OF INTERNAL AUDITORS. The Role of Auditing in Public Sector Governance. USA, 2006.
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