ESF:MPF_AAUD Auditing - Informace o předmětu

MPF_AAUD Auditing

Rozsah

2/2/0. 6 kr. Ukončení: zk.
Vyučováno kontaktně

Vyučující

Ing. Radim Procházka (přednášející)
Ing. Petr Valouch, Ph.D. (přednášející)
Ing. Radim Procházka (cvičící)
Ing. Petr Valouch, Ph.D. (cvičící)

Garance

Ing. Petr Valouch, Ph.D.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Iva Havlíčková
Dodavatelské pracoviště: Katedra financí – Ekonomicko-správní fakulta

Předpoklady

(! MPF_AUDI Auditing ) && !NOWANY( MPF_AUDI Auditing )
The 'Auditing' course assumes a fundamental knowledge of accounting and financial reporting. No special prerequisites are demanded.

Omezení zápisu do předmětu

Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 24 stud.
Momentální stav registrace a zápisu: zapsáno: 0/24, pouze zareg.: 8/24

Mateřské obory/plány

• Finance (program ESF, N-FINA)

Cíle předmětu

Course learning objectives are:
(1) to provide an understanding of audit process and assurance services;
(2) to give a brief up-to-date insight into international auditing standards; and
(3) to apply the obtained theoretical knowledge in real-world settings.

Výstupy z učení

The course is designed to help students understand the significance of a statutory audit of financial statements in today's environment, its relevance to users of financial statements, and the fundamental audit procedures used to form an opinion on an entity's financial statements. After completing the course, students should be able to:

a) explain the significance of a statutory audit, the objectives of the audit, and the responsibilities of the auditor and the entity's governance;
b) understand the importance of professional ethics for auditors and the legal framework for auditing in the Czech Republic (including international auditing standards);
c) critically evaluate the audit process and its phases, including the selection of appropriate methods for obtaining audit evidence for risk assessment and the detection of material misstatement;
d) understand an auditor's report and distinguish between its various types.

Osnova

• 1. Introduction to statutory audit – significance, principles, objectives, and regulation.
• 2. The role of governance, internal control, and internal audit.
• 3. Code of Ethics.
• 4. Financial statement assertions, assessing risks of financial statement misstatement, and performing preliminary analytical procedures.
• 5. Introduction to audit evidence and audit planning.
• 6. Internal control and tests of internal controls.
• 7. Substantive testing, sampling, and evidence-gathering techniques.
• 8. Testing of fixed assets, inventory, and accounts receivable.
• 9. Testing of equity and liabilities.
• 10. Audit review and finalization.
• 11. Auditor's report.

Literatura

povinná literatura
• ACCA : Audit and assurance (AA) : workbook : applied skills. Fourth edition. London: BPP, 2023, xxii, 452. ISBN 9781035500420. info

doporučená literatura
• ACCA Applied skills : audit and assurance (AA) : study text. Wokingham: Kaplan Publishing, 2019, 26, 548. ISBN 9781787403963. info
• HAYES, Rick Stephan, J. C. A. GORTEMAKER a Philip WALLAGE. Principles of auditing : an introduction to international standards on auditing. 3rd ed. Harlow, England: Prentice-Hall, 2014, xxi, 714. ISBN 9780273768173. info

Výukové metody

Seminars, discussions, case study analysis, self-study of assigned literature, and questionnaires.
Any copying, recording or leaking final tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.

Metody hodnocení

A written exam concludes the course. To pass the course, you must achieve at least 60% of the points on the written test.

To be eligible to take the exam, the following conditions must be met:
1. A minimum of 75% attendance in seminars.
2. Successful completion of at least 10 questionnaires.

Grading scale: 100 – 92% = A, 91 – 84% = B, 83 – 76% = C, 75 – 68% = D, 67 – 60% = E, less than 60% = F.

In case of a student’s study abroad, the student is required to successfully complete at least 10 questionnaires and submit the case studies assigned in the interactive syllabus. The grade will be based on the final exam result through the university’s information system. In case of study abroad, the student is obliged to contact the course guarantor before departure and arrange the deadlines for fulfilling the stated requirements.

Warning: Any copying, recording, or leaking of tests, use of unauthorized tools, aids, and communication devices, or other disruptions of the objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will conclude the exam (credit test) by awarding a grade of "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in termination of studies.

Vyučovací jazyk

Angličtina

Informace učitele

https://is.muni.cz/auth/predmet/econ/podzim2017/MPF_AAUD
The course is taught annually. The course is taught: every week. Lectures and seminars are not recorded. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination Students in this course are expected to adhere to the Masaryk University’s high standards of integrity as spelled out in the Disciplinary Code for Students and Directive N.3/2008. Anyone who cheats on tests or exams, will be subject to the penalties set forth in the Code.

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