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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
- 24 hours per semester
- Participation in classes
- 52 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 |
| Clarify what an audit is |
| be able to design and perform basic audit procedures |
| 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 |
| 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 |
| effectively use your soft skills in presentations and discussions |
| be able to perform complex analytical processes both audit or when evaluating company statements |
| be able to perform complex analytical processes both audit or when evaluating company statements |
| Skills |
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| Compile and analyze financial statements |
| Compile and analyze financial statements |
| design an audit plan |
| design an audit plan |
| evaluate audit risk |
| evaluate audit risk |
| design audit procedures |
| design audit procedures |
| calculate the level of materiality |
| calculate the level of materiality |
| připravit auditní smlouvu |
| připravit auditní smlouvu |
| evaluate financial statements |
| evaluate financial statements |
| design an opinion |
| design an opinion |
| teaching methods |
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| Knowledge |
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| Activating (Simulation, games, dramatization) |
| Activating (Simulation, games, dramatization) |
| Teamwork |
| Practice exercises |
| Practice exercises |
| 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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