117-0321/01 – Audit in accounting (AU)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2004/2005Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+0

Subject aims expressed by acquired skills and competences

1. To characterize the importace of verifying the financial statements, footnotes and annual report by auditor. 2. To describe the objectives of audit, users, auditor´s profile, auditor´s communication with accounting entity. 3. To explain the process of audit and the individual phases the audit process. 4. To solve the study cases and tests. 5. To evaluace the conclusions of audit.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is the explanation of problems of auditing and auditing activities not only from the perspective of the accounting entity but also from the auditor's point of view. The issue is solved according to the applicable regulations in the Czech Republic and from the perspective of international auditing standards including theoretical and practical point of view. The students will obtain explanation of the basic terminology and the essence of auditing, the definition of legal regulation governing this issue, auditor's profile, methods and specific procedures including the practical application of acquired knowledge through case study solutions.

Compulsory literature:

DRURY, Coli. Management and Cost Accounting. United Kingdom: Cengage Learning EMEA, 2015. 816 p. ISBN 978-1-4080-4180-2. ELLIOTT, Barry and Jamie ELLIOTT. Financial Accounting and Reporting. 16th ed. Harlow: Pearson, 2013. 877 p. ISBN 978-0-273-77817-2. GRAY, I., S. MANSON and L. CRAWFORD. The Audit Process: Principles, Practice and Cases. 6th ed. Andover: Cengage Learning EMEA, 2015. 832 p. ISBN 978-8-4080-8170-9.

Recommended literature:

BIERMAN, Harold. Accounting/finance lessons of Enron. A case study. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2008. 204 p. ISBN 978-981-279-030-9. BIERMAN, Harold. An introduction to accounting and managerial finance: a merger of equals. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2010. 393 p. ISBN 978-981-427-382-4. BRIGHAM, Eugene F. and Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 p. ISBN 978-1-111-97220-2.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Charakteristika auditu a jeho význam - rozdělení auditu podle různých hledisek, - externí a interní audit a jejich vzájemné vazby, - pojetí a jednotlivé definice auditu, - účetní audit. 2. Historie auditu a právní úprava auditorské činnosti v ČR - zákon č. 254/2000 Sb., o auditorech a změně zákona č.165/1998 Sb., - předpoklady pro poskytování auditorských služeb, - auditorská zkouška, - způsob poskytování auditorských služeb, - zpráva a povinnosti auditorů a auditorských společností, - Komora auditorů ČR - samosprávní profesní organizace, - funkce Komory auditorů ČR - orgány Komory auditorů ČR (sněm, rada, dozorčí komise, kárná komise, revizoři účtů) - přehled činností zajišťovaných Komorou auditorů ČR 3. Profil osobnosti auditora - etický kodex auditora, - zachování etických pravidel při veškeré činnosti - objektivita auditora a řádná péče při výkonu činnosti - odborná kvalifikace auditora a její udržování - dodržování práva a auditorských směrnic - mlčenlivost auditora o věcech zjištěných při výkonu činnosti - nezávislost auditora - omezení v dalších činnostech auditora - způsoby propagace a získávání klientů - vztahy k ostatním auditorům - odměna za práci auditora 4. Přehled mezinárodních auditorských standardů 5. Proces auditu a jeho jednotlivé fáze - specifické postupy auditora při auditorském ověření účetní závěrky. 6. Příprava podkladů pro auditorské ověření účetní závěrky - účetní závěrka (rozvaha, výkaz zisku a ztráty a příloha) a výroční zpráva, - účetní písemnosti, dokumentace a ostatní podklady. 7. Zpráva auditora a výrok auditora - závěrečné vyhodnocení auditované účetní jednotky auditorem, - náležitosti zprávy auditora, - typy výroku auditora, - výrok bez výhrad - výrok s výhradou - záporný výrok - odmítnutí výroku - komunikace auditora s účetní jednotkou.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 0 3
        zápočet - písemný test Written test 85  85 2
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2008/2009 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan
2008/2009 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2008/2009 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 2 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2008/2009 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2008/2009 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2008/2009 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 2 Compulsory study plan
2007/2008 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2007/2008 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

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