MPV_AUDA Auditing and Taxes in Public Sector

Faculty of Economics and Administration
Autumn 2011
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Mgr. Ing. Pavla Kvapilová (seminar tutor)
Guaranteed by
Mgr. Ing. Pavla Kvapilová
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable
Mon 9:20–11:00 P303
  • Timetable of Seminar Groups:
MPV_AUDA/01: each odd Monday 14:35–16:15 P201, P. Kvapilová
MPV_AUDA/02: each odd Monday 14:35–16:15 P201, P. Kvapilová
Prerequisites
! PVADNO Auditing and Taxes in PS
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.
At the end of the course students are supposed to understand and be able to explain theoretical aspects of the subject matter and objectives of auditing, to use information, discuss, apply and submit grounded and considered decisions about basic knowledge of legal regulations of auditing. They should be able to discuss, apply and submit application of international auditing and accounting standards and auditing regulations, working methods and processes including specific questions of closing of book verification of non-profit organizations, or revision of management of municipalities and with the help of acquired knowledge interpret, apply to real situations and discuss legal regulations of taxation of these subjects.
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
Teaching methods
Lessons take the form of lectures and seminars. The main topics of the course are presented in lectures and are further disscussed and applied during the seminars. Problem solving, processing and analysis of case studies are also parts of seminars.
Assessment methods
The course concluds with an oral exam. Requirements before applying for the exam are: to pass a written test (the minimum pass mark is 60 % ) and elaboration of the assigned taxation study and a book closing auditing study (classified pass/fail). If students commit a prohibited act during the exam (especially using forbidden aids) or their behaviour distrubes the procedure the teacher will interupt the exam and students will automatically fail.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PVADNO.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2009, Autumn 2010.
  • Enrolment Statistics (recent)
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