VSFS:B_Aud Auditing - Course Information
B_Aud Auditing
University of Finance and AdministrationSummer 2016
- Extent and Intensity
- 2/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- PhDr. Ing. Václav Kupec, Ph.D. (seminar tutor)
Ing. Petr Mach (seminar tutor) - Guaranteed by
- PhDr. Ing. Václav Kupec, Ph.D.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS. - Timetable of Seminar Groups
- B_Aud/pRMO: each even Monday 12:15–12:59 M25, each even Monday 13:00–13:45 M25, each even Monday 14:00–14:44 M25, each even Monday 14:45–15:30 M25, P. Mach
B_Aud/pRPH: each odd Monday 17:30–18:14 E004, each odd Monday 18:15–19:00 E004, each odd Monday 19:15–19:59 E004, each odd Monday 20:00–20:45 E004, V. Kupec
B_Aud/uRPH: Tue 9. 2. 15:45–17:15 E124, Tue 23. 2. 15:45–17:15 E126, Tue 8. 3. 15:45–17:15 E126, Tue 15. 3. 15:45–17:15 E129, V. Kupec
B_Aud/vRKL: Fri 12. 2. 13:45–15:15 K312, 15:30–17:00 K312, Fri 8. 4. 13:45–15:15 K311, 15:30–17:15 K311, V. Kupec
B_Aud/vRMO: Fri 26. 2. 13:45–15:15 M22, Fri 8. 4. 13:45–15:15 M22, 15:30–17:00 M22, Fri 22. 4. 13:45–15:15 M22, P. Mach
B_Aud/vRPH: Sat 13. 2. 9:45–11:15 E129, 11:30–13:00 E129, Sat 27. 2. 9:45–11:15 E122, 11:30–13:00 E122, V. Kupec - 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.
- 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.
- 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.
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/B_Aud