BA_Aud Auditing

Vysoká škola finanční a správní
léto 2014
Rozsah
2/0. 8 hodin KS/semestr. 6 kr. Ukončení: zk.
Vyučující
Ing. Tomáš Hládek (cvičící)
doc. Ing. Pavel Schránil, CSc. (cvičící)
Garance
Ing. Tomáš Hládek
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Edita Jerie, DiS.
Rozvrh seminárních/paralelních skupin
BA_Aud/pBMPH: Út 14:00–14:44 E227, Út 14:45–15:30 E227, T. Hládek, P. Schránil
Předpoklady
There are no prerequisites for the course
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
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;
Osnova
  • 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.
Literatura
  • 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
Výukové metody
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.
Metody hodnocení
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.
Vyučovací jazyk
Angličtina
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
0.
Předmět je zařazen také v obdobích léto 2015, léto 2016, léto 2017, léto 2018, léto 2019, léto 2020, léto 2021, zima 2021, zima 2022, zima 2023, zima 2024.