VSFS:BA_Aud Auditing - Informace o předmětu

BA_Aud Auditing

Rozsah

2/1/0. 16 hodin KS/semestr. 7 kr. Ukončení: zk.
Vyučováno prezenčně.

Vyučující

Ing. Roman Mentlík, Ph.D. (cvičící)

Garance

Ing. Roman Mentlík, Ph.D.
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Bc. Kateřina Konupková

Rozvrh seminárních/paralelních skupin

BA_Aud/cECPH: každé sudé úterý 15:45–16:29 E309, každé sudé úterý 16:30–17:15 E309, R. Mentlík
BA_Aud/pECPH: Út 14:00–14:44 E309, Út 14:45–15:30 E309, R. Mentlík

Předpoklady

There are no prerequisites for this course.

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

The aim of the course is to introduce students to the issue of audit activity during the 4th Industrial Revolution. The subject provides a comprehensive overview of the theory of audit from the description of the historical development of the profession, through the explanation of the division of the audits in the context of external and internal conception, to the interpretation of the current methods in the processing of audit orders. Students in both full-time and combined study will be able to process risk analysis, prepare the audit planning process, or apply selected approaches by external and internal auditors, including the use of modern techniques.

Výstupy z učení

At the end of the course the full-time and part-time students will be able to handle risk analysis, to prepare a planning process of audits, or apply selected external and internal auditors´ approach, including the use of modern techniques. The students will also understand the primary requirements for auditing profession performance regulated by the Auditing Standards and the law of Czech Republic.

Osnova

Plan of subject

• 1. Risk Management (Business Management, Risk Management, Risk Theory, Economical Context)
• 2. Control (Control Environment, Internal Control, External Control, Control vs. Audit)
• 3. Audit (Audit history, Development of the profession in the Czech Republic, Types of audits, Legislative bases)
• 4. External Audit (Audit Theory, Audit Objectives, International Standards of Auditing (ISA), KACR)
• 5. Internal Audit (Audit Theory, Audit Objectives, IPPF International Standards, CIIA)
• 6. Auditor Person (Modern Concept of Audit Services, Features, Education, Certification)
• 7. Audit Planning (Risk Analysis, Legislation, Management Requirements, Audit Plan)
• 8. Audit Process (Preparation, Audit, Completion, Discussion)
• 9. Audit Techniques and Data Analytics (Querying, Observing, Analytics, Statistics)
• 10. Audit Documentation (Audit Trail, Program, Records, Report)
• 11. Audit Trends (Industry 4.0, IT, Family Business, Professional Ethics)
• 12. Audit Communication (Communication Theory, Audit Communication, Audit Meetings, Dress Code)

Literatura

povinná literatura
• CARRETTA, Alessandro. Risk Culture in Banking. Cham: Springer, 2017, 436 p. ISBN:978-3-319-57591-9.
• KUPEC, Václav. Audit Essentials. Praha: Vysoká škola finanční a správní, 2021. 112 s. EDUCOpress Edition. ISBN 978-80-7408-210-8.
• KUPEC, Václav, Přemysl PÍSAŘ, Michal LUKÁČ a Gabriela PAJTINKOVÁ BARTÁKOVÁ. Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. Sustainability. Basel: MDPI, 2021, roč. 13, č. 12, s. 1-18. ISSN 2071-1050.
• LINDAUER, Roman. Modern risk management remarks. Prague: Oeconomica, 2017, 97 p. ISBN 978-80-245-2206-7.
• MURDOCK, Hernan. Auditor essentials: 100 concepts, tools, and techniques for success. Boca Raton: CRC Press, Taylor & Francis Group, 2019, 472 p. ISBN 978-1-138-03691-8.

doporučená literatura
• KUPEC, Václav. Digital Possibilities of Internal Audit. Acta VŠFS, Praha: Vysoká škola finanční a správní, a. s., 2017, Vol. 11, No. 1, pp. 28-44. ISSN 1802-792X.
• KUPEC, Václav. Risk Audit of Marketing Communication. European Research Studies Journal, Piraeus: University of Piraeus, International Strategic Management Association, 2018, XXI, č. 1, s. 125-132. ISSN 1108-2976.
• SCANDIZZO, Sergio. Risk and governance. 2. Ed. London: Risk Books, 2017, 270 p. ISBN:978-1-78272-327-1.
• SHAH, Atul, K. The Politics of Financial Risk, Audit and Regulation. Abingdon: Routledge, 2018, 163 p. ISBN:978-1-138-04235-3.
• WITZANY, Jiří. Credit risk management: pricing, measurement, and modeling. Cham: Springer, 2017, 256 p. ISBN 978-3-319-49799-0.

Výukové metody

Teaching full-time study consists of lectures. In the combined studies students are taught in the form of managed group consultations. The teaching will be a complemented theory with practical examples which enable students make an idea of the role of audit in business management. The participation will require some degree of preparedness of students following the curriculum to allow informed debate on the topics discussed. The minimum mandatory attendance is for the full-time students 75% and for the part-time students 50%. Students who fail to meet the mandatory scope of participation may be given additional study obligations that would demonstrate knowledge of the issues and the acquisition of competencies necessary for successful completion of a course.

Metody hodnocení

The course is completed by receiving a credit (the mandatory attendance is 75% for the full-time students and 50% for the part-time students) and by an examination (Multiple Choice). To pass the test you need 60% of correct answers. Participation at the examination will require a student ID and Business Casual Dress Code.

Vyučovací jazyk

Angličtina

Informace učitele

Individual study plan (ISP):
For students who do not meet the minimum mandatory attendance, the semester work is obligatory - the topic: Analytical Methods in Audit Practice (10 pages).

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