VSFS:BA_Aud Auditing - Course Information
BA_Aud Auditing
University of Finance and AdministrationSummer 2016
- Extent and Intensity
- 2/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Tomáš Hládek (seminar tutor)
- Guaranteed by
- Ing. Tomáš Hládek
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS. - Timetable of Seminar Groups
- BA_Aud/pBMPH: each odd Thursday 15:45–16:29 E224, each odd Thursday 16:30–17:15 E224, each odd Thursday 17:30–18:14 E224, each odd Thursday 18:15–19:00 E224, except Thu 3. 3. ; and Mon 22. 2. 15:45–19:00 E129, T. Hládek
- Prerequisites
- There are no prerequisites for the 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
- CONTENT 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 code. Full audit. 7. Departement of the internal audit - structure. Auditors´ further education. 8. Auditors´ techniques. Auditor´reports and documentation. 9. Risk and its definition. Neccessary risk. Falsification - prevention. 10. Audit and IT techniques 11. Financial audit - base. Creative accounting. 12. Benchmarking, outsourcing.
- Literature
- COHEN, A.G. Public Internal Control, A New Framework for Public. Sector Management. Altamore Springs: The IIA Research Foundation, 2007. ISBN 0-89413-605-4.
- FARGASON, J.S. Legal services: Auditing the Process. The IIA Research Foundation, 2009. 62 s. ISBN 978-0-89413-636-8
- MILLICHAMP A.H. Auditing. London: Thomson, 2008. 8th Edition. ISBN 978-082645-500-0
- PICKETT K., PICKETT J.M. The Internal Auditing Handbook. 2nd ed. Hoboken, N.J.: J. Wiley, c. 2003, xiv, 786 p. ISBN 04-708-4863-4
- RICCHIUTE D.N. Auditing. USA: Cengage Eouth-Western, 2006. ISBN 80-85605-86-4
- Teaching methods
- Lectures in full-time study, no seminars (compulsory participation 75%); guided consultations in part-time study; compulsory consultations participation is 50% in part-time study.
- Assessment methods
- Test and verbal examination. The course is concluded by a written test. The succesful passing of the test should be 50% correct answers. In the following oral exam student should reach 70% of correct answers.
- Language of instruction
- English
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 8 hodin KS/semestr.
- Enrolment Statistics (Summer 2016, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/summer2016/BA_Aud