VSFS:BA_Aud Auditing - Informace o předmětu
BA_Aud Auditing
Vysoká škola finanční a správníléto 2017
- Rozsah
- 2/0. 8 hodin KS/semestr. 6 kr. Ukončení: zk.
- Vyučující
- Ing. Tomáš Hládek (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: Čt 8:45–9:29 E223, Čt 9:30–10:15 E223, kromě Čt 23. 3. ; a Čt 30. 3. 10:30–12:00 E222, T. Hládek
- 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 passing the subject, should be able to understand the main audit´s principles, to collect and use needed information, has to have sufficient knowledge to be active as an internal auditor; Internal and External audit - understand differences; Future internal auditor´s concept - future tasks; Create concept, what is External auditor duty to know; He knows how to use the internal auditor´s manual; He is should be also able to explain and use correctly the main principles - 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 types of audit - interpret differences and roles of internal and external auditor; Well-founded internal auditor´s decisions - suggest and create; The student should be able (on the basis of obtained experience) to unveil till now unknown chances, should be able to prepare Annual internal audit´s plan; External auditor - legal conditions, needed knowledge and procedures for gaining of statute;
- Osnova
- CONTENT 1. Control - internal and external. Audit and control - analogies and differences. 2. Internal & External audit - history, base and substance. Internal & External control: basic functions, differences, roles. 3. Standards of external audit, legal status. Professional form. 4. Internal audit - functions, roles. External audit - difference. Substance. 5. Form of the enterprise - incorporation of the internal audit to the organisational structure. 6. Auditors´ethical code. Different standards, functions. 7. Departement of the internal audit - structure. Auditors´ further education. 8. Auditors´ techniques. Auditor´reports and documentation. 9. Risk and its definition. Necessary 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.
- Statistika zápisu (léto 2017, nejnovější)
- Permalink: https://is.vsfs.cz/predmet/vsfs/leto2017/BA_Aud