BA_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)
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: Tue 15:45–16:29 E227, Tue 16:30–17:15 E227, 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.
The course is also listed under the following terms Summer 2014, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Summer 2015, recent)
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