B_Aud Auditing

University of Finance and Administration
Summer 2015
Extent and Intensity
2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Tomáš Hládek (seminar tutor)
Ing. Petr Mach (seminar tutor)
Ing. David Mareš, Ph.D., MBA (seminar tutor)
doc. Ing. Pavel Schránil, CSc. (seminar tutor)
Guaranteed by
doc. Ing. Pavel Schránil, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
B_Aud/pRMO: Thu 14:00–14:44 M14, Thu 14:45–15:30 M14, P. Mach
B_Aud/pRPH: Tue 14:00–14:44 E007KC, Tue 14:45–15:30 E007KC, T. Hládek, P. Schránil
B_Aud/uRKL: Tue 17. 2. 14:00–15:30 K203, 15:45–17:15 K203, Tue 3. 3. 14:00–15:30 K203, 15:45–17:15 K203, P. Schránil
B_Aud/uRPH: Tue 24. 2. 17:30–19:00 E124, Tue 10. 3. 17:30–19:00 E124, 19:15–20:45 E124, Tue 24. 3. 15:45–17:15 E124, D. Mareš
B_Aud/vRMO: Sat 14. 2. 9:45–11:15 M17, 11:30–13:00 M17, Sat 28. 2. 9:45–11:15 M17, 11:30–13:00 M17, P. Mach
B_Aud/vRPH: Sat 21. 2. 14:00–15:30 E129, 15:45–17:15 E129, Sat 7. 3. 14:00–15:30 E127, 15:45–17:15 E127, D. Mareš
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Understand and explain - control and audit, theirs difference; Student, after the examination, is able to understand the main audit´s principles; Use information and knowledge - become the futural Internal auditor; Internal and External audit - understand diferences; Future internal auditor´s concept - future tasks; Create concept, what is External auditor duty to know; He knows to use the internal auditor´s manual; He is able put the main principlas well - Ethical codex of the auditor; Internet audit - interpret the International standards; Understand and explain the position of internal audit - finance, trade companies, public government; Different audit - interpret differences of internal audit; Well-founded internal auditor´s decisions - suggest and create; On the foundation of practices show till now unknown chances. Annual internal audit´s plan - create training; External auditor - knowledges and procedure for gaining of statute;
Syllabus
  • Plan of subject 1. Control - internal and external. Audit and control - analogy.
  • 2. External audit - base and substance.
  • 3. Standards of external audit, lawful status. Profesional form.
  • 4. Internal audit, history. External audit - difference. Substance.
  • 5. Form of the enterprise - incorporation of the internal audit.
  • 6. Auditors´ethical conduct. Total audit.
  • 7. Departement of the internal audit - structure. Auditors´ next studies.
  • 8. Auditors´ technique. Auditor´reports and documentation.
  • 9. Risk and its define.Neccessary risk. Falsifikation - prevention.
  • 10. Audit and IT technique.
  • 11. Financial audit - base. Creative accounting.
  • 12. Benchmarking, outsourcing.
Literature
    required literature
  • SCHRÁNIL, Pavel and Josef TVRDOŇ. Externí a interní auditing. 1. vydání. Praha: Vysoká škola finanční a správní, o.p.s., 2010, 72 pp. ISBN 978-80-7408-042-5. info
  • DVOŘÁČEK, Jiří. Interní audit a kontrola. 2. přepr. a dopl. vyd. Praha: C. H. Beck, 2003, xiii, 201 s. ISBN 80-717-9805-3.
  • Účetnictví podnikatelů Audit. 1. vyd. Ostrava: Sagit a.,s., 2013. Úplné Znění, 935. ISBN 978-80-7208-959-8.
    recommended literature
  • SCHRÁNIL, Pavel. Kontrola a audit ve finančních institucích a pojišťovnách. Praha: Vysoká škola finančí a správní, 2010, 70 pp. ISBN 978-80-7408-027-2. info
  • KAFKA, Tomáš. Průvodce pro interní audit a risk management. 1. vyd. Praha: C. H. Beck, 2009, xvii, 167 s. ISBN 978-80-7400-121-5.
  • DVOŘÁČEK, Jiří. Audit podniku a jeho operací. Vyd. 1. Praha: C. H. Beck, 2005, xii, 165 s. ISBN 80-717-9809-6.
    not specified
  • Auditing pro manažery, L. Müllerová, Wolter Kluwer 2013, ISBN 978-80-7357-988-3
Teaching methods
Lectures in full-time study, no seminars; tutorials in part-time study; compulsory tutorial participation is 50% in part-time study.
Assessment methods
Test and verbal examination The cours is concluded with a written test; The succesful passing of a test should be 50% correct answers; Oral test followed in the event of a lower numger of correct answers 70%.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2007, Summer 2008, Winter 2008, Summer 2009, Winter 2009, Winter 2010, Summer 2011, Winter 2011, summer 2012, Summer 2013, Summer 2014, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Winter 2021, Winter 2022, Winter 2023, Winter 2024, Winter 2025.
  • Enrolment Statistics (Summer 2015, recent)
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