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Lecturer(s)
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Motlová Jitka, Ing.
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Händelová Monika, Ing.
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Malíková Olga, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Auditing - essence, definition, origin, audit issues in the Czech Republic. 2. Act on Auditors. 3. The Code of Ethics of auditors. 4. International Standards on Auditing (ISA 200 - 240). 5. International Standards on Auditing (ISA 250 - 570) + audit of fixed assets (a detailed part). 6. International Standards on Auditing (ISA 580 - 620) + audit financial assets (a detailed part). 7. International Standards on Auditing (ISA 700 - 706). 8. International Standards on Auditing (ISA 710 - 810) - continuation + audit of inventory (a detailed part). 9. International Standard on Review Engagements (ISRE) + audit of receivables and other assets (a detailed part). 10. International Standard on Assurance Engagements (ISAE) + audit of equity and provisions (a detailed part). 11. International Standard on Related Services (ISRS) + audit of liabilities (a detailed part). 12. Audit of expenses and revenues, notes, cash flow statement, statement of changes in equity, annual report and report on relations (a detailed part). 13. Audit procedures - knowing the client, audit planning, internal control system, subsequent events, ending the audit (summary recapitulation in practice). 14. Specific areas of auditing - public and non-profit sector, information technology in auditing, audit of consolidated financial statements prepared according to the IFRS, audit of consolidated financial statements. Seminars (topics): 1. Financial statements (balance sheet, profit and loss statement, notes) - examples. 2. Financial statements (cash flow statement, statement of changes in equity, annual report and report on relations) - examples. 3. The Code of Ethics of auditors - examples. 4. International Standards on Auditing - examples. 5. International Standards on Auditing + audit procedures- examples. 6. Audit procedures - examples + control questions. 5. ? 6. Development of the balance sheet (balance sheet changes). 7. Written Test.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 42 hours per semester
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Learning outcomes
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Graduate of the course will acquire the essential knowledge about the auditor activity on the level of auditor assistant. Participation in the course presupposes excellent knowledge of the financial and management accounting, knowledge of the financial analysis and tax legislation.
Students obtain knowledge in given course in accordance with requirements and course programme.
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Prerequisites
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Any one
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Assessment methods and criteria
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Combined examination
Credit exam: For a successful completion of the course, it is necessary to successfully pass a written test (minimum 60 %). Exam: Written exam (minimum 60 %).
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Recommended literature
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České účetní standardy pro podnikatele, v platném znění ÚZ č. 1174. Účetnictví podnikatelů, audit. Sagit. Ostrava, 2017. ISBN 978-80-7488-206-7.
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Zákon č. 563/1991, o účetnictví, v platném znění ÚZ č. 1174. Účetnictví podnikatelů, audit. Sagit. Ostrava, 2017. ISBN 978-80-7488-206-7.
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Zákon č. 93/2009 Sb., o auditorech, v platném znění ÚZ č. 1174. Účetnictví podnikatelů, audit. Sagit. Ostrava, 2017. ISBN 978-80-7488-206-7.
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DELOITTE. Příručka pro provádění auditu u podnikatelů. KAČR. Praha, 2012. ISBN 978-80-86679-18-1.
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MÜLLEROVÁ, L., et al. Auditing pro manažery aneb proč a jak se ověřuje účetní závěrka. Wolters Kluwer. Praha, 2013. ISBN 978-80-7357-988-3.
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MÜLLEROVÁ, L., et al. Auditing. Oeconomica. Praha, 2014. ISBN 978-80-245-2018-6.
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RICCHIUTE, D. N. Auditing. South-Western/Thomson Learning. Mason, 2006. ISBN 0324226292.
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