|
Lecturer(s)
|
-
Vejsadová Dryjová Marie, Ing. Ph.D.
|
|
Course content
|
Lectures: 1. History of audit, development of audit profession in the Czech Republic, definition of audit and its essence, general conditions of audit legislation. 2. Legal regulation of audit in the Czech Republic, International framework for contract verification. 3. International and national standards of auditing. 4. Financial statements in accordance with Czech accounting regulations: financial statements, descriptive notes, annual report. 5. Auditor ethics and responsibility. Auditor's Code of Ethics. Accounting ethics. 6. Audit procedures I. - activities before concluding the contract and knowledge of the client, audit plan. 7. Audit procedures II. - audit testing of factual correctness, reliability, significance, influence of computer technology. 8. Audit procedures III. - audit of balance sheet, profit and loss statement, audit of cash flow statement. 9. Audit procedures IV. - audit of the notes to the financial statements and the annual report. 10. Audit documentation - auditor's file, evidence. 11. Audit conclusion and auditor's report on the audit of the financial statements, auditor's statements. 12. Accounting fraud, creative accounting, measures against money laundering. 13. Internal audit - the role of internal audit, development and content of internal audit, audit committee. Seminars: The seminars will be connected with topics of lectures. Others study materials: e-learning course is available at https://elearning.jcu.cz/course/view.php?id=13712 .
|
|
Learning activities and teaching methods
|
Monologic (reading, lecture, briefing), Work with text (with textbook, with book), Written action (comprehensive tests, clauses), E-learning
- Class attendance
- 42 hours per semester
- Preparation for classes
- 30 hours per semester
- Semestral paper
- 30 hours per semester
- Preparation for exam
- 38 hours per semester
- Preparation for credit
- 28 hours per semester
|
|
Learning outcomes
|
The course completes the full set of sub-accounting items with a comprehensive view of accounting and its products in terms of auditing the financial statements and the entire accounting system. It is about understanding of the purpose of verifying the financial statements that auditors should learn the basic principles and procedures of verification, what audit can expect from the public, and what should result in how the auditor's report can be handled and where it can be obtained. At the same time aims to draw attention to the risk areas of the internal control system. The content of the subject is also the basis of international auditing standards and other legal regulations in the field of auditing, including their application.
After this course, students will be able to communicate with an auditor in case of an audit of financial statement examination and will understand a report of an auditor.
|
|
Prerequisites
|
Knowledge of previous courses Basics Accounting, Financial Accounting. Recommended courses include International Financial Reporting Standards I and II.
|
|
Assessment methods and criteria
|
Oral examination, Student performance assessment, Combined exam, Test
Credit Requirements: 1. Active participation in the seminars (80% turnout). 2. Seminar work for independent processing of a case study. 3. Written credit test. Minimum is 50% success rate of the credit test. Credit will be awarded to students who complete the above mentioned tasks. Examination Requirements: Knowledge of the substance to the extent specified in this syllabus. Assessment weight: written credit test 10 %; case study 30 %; written exam test 40 %, oral exam 20 %.
|
|
Recommended literature
|
-
Vyhláška č, 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. .
-
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. .
-
Zákon č. 93/2009 Sb., o auditorech, ve znění pozdějších předpisů. .
-
Březinová, H. Rozumíme účetní závěrce podnikatelů. 2020.
-
KA ČR. Auditorské standardy. 2020.
-
KA ČR. Etický kodex komory auditorů ČR. 2022.
-
KA ČR. Příručka pro provádění auditu. 2022.
-
Kouřilová, J., Drábková, Z., Sedláček J. Q-DMFCA and CFEBT methods as possibilities of incorrectness identification and fraud in accounting of a firm. České Budějovice. 2017.
-
Králíček, V., & Müllerová, L. Auditing. Praha. 2020.
-
Kupec, V. Audit. Praha. 2021.
-
Müllerová, L., Králíček, V. Auditing pro manažery aneb jak porozumět ověřování účetní závěrky statutárním auditorem. Praha, 2020. ISBN 978-80-7598-907-9.
-
Otrusinová, M., Šteker, K. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví. Praha. 2021.
-
ÚZ. ÚZ - Účetnictví podnikatelů. Audit.. Ostrava: Sagit, 2020.
|