KVADVS Auditing and Taxes in Public Sector

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sun 28. 9. 8:30–11:50 P201, Sat 11. 10. 12:50–16:15 P201, Sat 29. 11. 12:50–16:15 P201, Sun 30. 11. 12:50–16:15 P201
Prerequisites
The subject is a follow-up course of those which dealt with double entry bookkeeping, e.g. Financial accounting I, Financial accounting II, Accounting and analyses I, but it is also a follow-up of more general courses, i.e. Public sector theory, Public sector control and Economy of other sectors (technical infrastructures, housing, sports etc.).
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course covers necessary aspects for students, such as the importance of auditing, its procedures, methods and current guidelines for carrying it out in the Czech Republic. Special attention is paid to basic principles of examining the management of municipal funds, financial and performance audit of communities and other agencies in the public sector. An independent block of lectures focuses on taxes and gives a general overview of the current taxation system, particularly from the point of specific taxation of non-profit organisations.
Syllabus
  • 1. Taxes in non-profit making organizations and municipalities
  • 2. General characteristics and the subject matter of auditing
  • 3. Legal regulations of auditing, responsibility and an auditor's ethics code
  • 4. Auditing harmonisation and accounting in the European Union
  • 5. Aplication of international auditing standards in providing auditing services
  • 6. Auditing reports and their information functions
  • 7. Auditing procedure, documentation and proving information
  • 8. Internal audit reviews and objective accuracy tests
  • 9. Financial auditing of statement of balances in municipalities
  • 10. Management review of municipalities
  • 11. Financial auditing of non-profit making organizations
  • 12. Performance auditing of non-profit making organizations
Literature
  • - Kvapilová, P., Jurajdová, H.: Studijní průvodce - Auditing a daně ve veřejném sektoru, Brno: ESF MU, 2007 (v přípravě)
  • - Jurajdová, H., Šelešovský, J. a kolektiv. Účetnictví, daně, audit a financování územních samosprávných celků a organizací neziskového sektoru. 1. vyd. Brno: Olprint, 2004. 136 s. ISBN 80-210-3583-8
  • Rektořík, J., Šelešovský, J. a kol.: Kontrolní systémy veřejného sektoru a veřejné správy, kapitola 8: Audit jako součást kontroly ve veřejném sektoru a veřejné správy, Ekopress 2003
Assessment methods
This is a compulsory subject of the second level of Public economy and administration and Regional development and administration studies. Exam requirements include the eleboration of two seminar papers and the passing of a final test followed by an oral exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
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