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Lecturer(s)
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Krechovská Michaela, Doc. Ing. Ph.D.
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Course content
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- Definition of audit, its aims and principle. - Legislative regulation of the auditing work. - Duties and responsibilities of the auditor. Code of ethics. - Activities of the auditor before closing an auditing contract. - Consolidation of audit plan. - Process of audit, testing. - Analysis of financial statements, evaluation of tests. - Finalization of audit, issue of auditor's report. - Frauds and criminal liability of auditor. - Role of internal audit of a company. - Working procedure of internal audit. - Differences of audit by SMEs. Additional information for the students of the combined form of study is on the Courseware.
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Learning activities and teaching methods
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Multimedia supported teaching, Group discussion, Task-based study method, Lecture, Seminar
- Contact hours
- 39 hours per semester
- Graduate study programme term essay (40-50)
- 40 hours per semester
- Preparation for comprehensive test (10-40)
- 50 hours per semester
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| prerequisite |
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| Knowledge |
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| Explain methods and tools of financial accounting and financial analysis. |
| Skills |
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| Apply knowledge of accounting, financial and tax issues. |
| Competences |
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| N/A |
| learning outcomes |
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| Knowledge |
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| Explain the basic audit aims and principles. |
| Know particular auditing procedures. |
| Skills |
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| Work with economic data and information about the company. |
| Apply selected audit procedures. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Seminar |
| Multimedia supported teaching |
| Group discussion |
| Self-study of literature |
| Skills |
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| Seminar |
| Group discussion |
| Competences |
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| Lecture |
| Seminar |
| assessment methods |
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| Knowledge |
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| Test |
| Seminar work |
| Skills |
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| Seminar work |
| Test |
| Competences |
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| Test |
| Seminar work |
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Recommended literature
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Etický kodex KA ČR v platném znění.
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Zákon č. 93/2009 Sb., o auditorech a změně některých zákonů (zákon o auditorech).
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Dvořáček, Jiří. Audit podniku a jeho operací. Vyd. 1. Praha : C.H. Beck, 2005. ISBN 80-7179-809-6.
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Dvořáček, Jiří. Interní audit a kontrola. Praha : C.H. Beck, 2003. ISBN 80-7179-805-3.
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Gray Iain, Manson Stuart. The Audit Process. Principles, Practice and Cases. Hampshire: Cengage Learning EMEA, 2011. ISBN 978-1-4080-3049-3.
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Hakalová, Jana. Účetní závěrka a auditing. V Tribunu EU vyd. 1. Brno : Tribun EU, 2010. ISBN 978-80-7399-144-9.
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Králíček, Vladimír; Molín, Jan. Vnější a vnitřní kontrola z pohledu managementu. 2014. ISBN 978-80-7478-557-3.
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Molín, Jan. Protiprávní jednání z pohledu profesní odpovědnosti auditorů, daňových poradců a účetních. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2011. ISBN 978-80-7357-600-4.
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Müllerová, Libuše. Auditing pro manažery, aneb, Proč a jak se ověřuje účetní závěrka. 2. vyd. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7357-988-3.
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Müllerová, Libuše; Králíček, Vladimír. Auditing pro manažery aneb jak porozumět ověřování účetní závěrky statutárním auditorem. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-907-9.
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