117-0421/01 – Accounting Audit (AU)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Jana Hakalová, Ph.D. | Subject version guarantor | Ing. Jana Hakalová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
Other activities
Summary
Purposes subject is acguaint students with problems accounting audit.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Case studies.
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Characteristics of the audit and its importance
- Classification according to various aspects of the audit,
- External and internal audit and their mutual relationships,
- Concepts and definitions of the various audit,
- Auditing the accounts.
2. The history of auditing and auditing legislation in Czech Republic
- Act No. 93/2009 Coll. Auditors, as amended,
- Conditions for the provision of audit services,
- Audit test,
- Method of providing audit services,
- Rights and responsibilities of auditors and audit firms,
- The Chamber of Auditors (function and a list of activities provided by the
Chamber of Auditors).
- Council for public oversight of audit, the Audit Committee, public interest.
3. Personality Profile auditor
- Code of Ethics Auditor,
- Maintaining ethical standards in all activities,
- The auditor's objectivity and due care in the conduct of business,
- Professional qualifications of the auditor and its maintenance,
- Compliance with laws and professional auditing standards and regulations,
- Confidentiality auditor on matters identified in the course of action,
- Auditor independence,
- Restrictions on other activities Auditor,
- Ways of promoting and attracting clients,
- Relations with other auditors,
- Auditor's remuneration.
4. List of international auditing standards and their application to the financial
statements and annual reports.
5. Preparation of documents for auditing the financial statements and annual reports
- Financial statements (balance sheet, profit and loss account and annex) and the
Annual Report,
- Financial documents, documents and other evidence.
6. The audit process and its phases
- The various stages of audit and specific audit procedures to audit the financial
statements and annual report.
7. The auditor's report and auditor's report
- Final evaluation of the audited entity's auditor,
- Particulars of the auditor's report and auditor types,
- Communication with the entity's auditor.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction