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Lecturer(s)
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Vejsadová Dryjová Marie, Ing. Ph.D.
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Course content
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Lectures: 1. Financial statements in conditions Czech accounting standards 2. The principle of auditing and it´s aims. Legislation connected with an activity of an auditor. 3. Statement of balances in legislative of accounting the Czech republic. Statement of balances in legislative of accounting the Czech republic. Financial statemensts, annual report, predicative ability of accounting statements. 4. International scope for exploratory orderś, ISA 200 - Purposes and common principles of accounting statement. 5.Ethical codex of auditor. Quality of auditing and itś reservation. 6. Conditions of auditing orders. Documentation of auditing (auditor document, form, content). 7. Planning auditing of statement of balances. Knowledge of accounting entity and entity environment and interpretation of . Frauds and criminal liability of an auditor. 8. Significance in auditing. Audit risk and singnificance (materiality). 9. Audit Balance Sheet. Objectives, reliability, substantive analytical procedures and tests of details. 10. Audit of Income statement. Objectives, reliability, substantive analytical procedures and tests of details. 11. Audit notes to the financial statements, annual audit reports. 12. Audit evidence. Auditor report - auditing of financial statments. Proving information in auditing. 13. Use of use of computer technology in auditing. Frauds and criminal liability of an auditor. Measures against legalization of the profit gained from criminal activity. Creative accounting, ethics of accounting profession. Others study materials: e-learning course available at https://elearning.jcu.cz/course/view.php?id=13712 .
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Work with text (with textbook, with book), Written action (comprehensive tests, clauses), E-learning
- Semestral paper
- 30 hours per semester
- Preparation for exam
- 40 hours per semester
- Preparation for credit
- 28 hours per semester
- Preparation for classes
- 52 hours per semester
- Class attendance
- 18 hours per semester
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Learning outcomes
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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 in the context of anti-fraud management measures. 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.
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Prerequisites
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Basics of accounting, Financial accounting, Financial statements
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Assessment methods and criteria
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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 %.
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Recommended literature
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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. .
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Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. .
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Zákon č. 93/2009 Sb., o auditorech, ve znění pozdějších předpisů. .
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Březinová, H. Rozumíme účetní závěrce podnikatelů. 2020.
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KA ČR. Auditorské standardy. 2020.
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KA ČR. Etický kodex komory auditorů ČR. 2022.
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KA ČR. Příručka pro provádění auditu. 2022.
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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.
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Králíček, V., & Müllerová, L. Auditing. Praha. 2020.
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Kupec, V. Audit. Praha. 2021.
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Müllerová, L., Králíček, V. Auditing pro manažery aneb jak porozumět ověřování účetní závěrky statutárním auditorem. Praha, 2020. ISBN 978-80-7598-907-9.
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Otrusinová, M., Šteker, K. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví. Praha. 2021.
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