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Main menu for Browse IS/STAG
Courses found, count: 1
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Abbreviation unit / Course abbreviation |
Title |
Variant |
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UEV
/
FAUD
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Audit
Show course
Audit
|
2023/2024
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Course info
UEV / FAUD
:
Course description
Department/Unit / Abbreviation
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UEV
/
FAUD
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Audit
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Form of course completion
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Examination
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Form of course completion
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Examination
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Accredited / Credits
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Yes,
5
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
|
Lecture
2
[HRS/WEEK]
Seminar
1
[HRS/WEEK]
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Course credit prior to examination
|
Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
|
No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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15 / -
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0 / -
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1 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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not determined
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
A|B|C|D|E|F |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
A|B|C|D|E|F |
Evaluation scale for credit before examination |
S|N |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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Requirements on student
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The graded assignment is granted upon completion of the seminar paper and passing the written test.
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Content
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Podnik jako systém, podnikové procesy a operace
Definice, poslání a role auditu, jeho druhy a vazby.
Standardy, normy a směrnice v oblasti auditu.
Rizika a kontrolní a řídící mechanismy.
Nástroje, techniky a výkon auditorské práce.
Finanční audit.
Interní audit.
Průřezové audity (management kvality, environmentální management, informační audit).
Postavení auditora jako zaměstnance a postavení auditu v organizaci.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
MÜLLEROVÁ, L. KRÁLÍČEK, V.:. Auditing. Praha: Oeconomica, 2020.
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Recommended:
MÜLLEROVÁ, L. KRÁLÍČEK, V.:. Auditing pro manažery. 3. vyd. Praha: Wolters Kluwer. 2017..
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Recommended:
KAČR.:. Auditorské směrnice..
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Recommended:
ČNI.:. Směrnice pro auditování systému managementu jakosti ČSN EN ISO 19 011..
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Recommended:
MÜLLEROVÁ, L., ŠINDELÁŘ, M.:. Účetnictví, daně a audit v obchodních korporacích. Praha: Grada. 2016.
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Recommended:
ÚZ č. 1347.:. Účetnictví podnikatelů, audit. Praha: Sagit. 2020..
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Recommended:
KRÁLÍČEK, J., MOLÍN, V.:. Vnější a vnitřní kontrola z pohledu managementu: Praha: Wolters Kluwer, 2014.
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Recommended:
KRÁLÍČEK, V.:. Zákon o auditorech. 3. vyd. Praha: Wolters Kluwer. 2017..
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Time requirements
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Full-time form of study
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Activities
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Time requirements for activity [h]
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Individual project
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25
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Kontaktní výuka
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39
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Sběr materiálu
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15
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Příprava na zkoušku
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35
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Domácí příprava na výuku
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20
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Příprava na zápočet
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4
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Příprava prezentace (referátu)
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12
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Total
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150
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Prerequisites - other information about course preconditions |
- |
Competences acquired |
After graduating a student will be able to understand the specifics of control and auditing mechanisms in the public sector. He acquires the knowledge of the methodological approach to the performance audit and understand the concept of 3E methodology. He learns practical examples of its application. |
Teaching methods |
- Monologic (reading, lecture, briefing)
- Dialogic (discussion, interview, brainstorming)
- Work with text (with textbook, with book)
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Assessment methods |
- Written examination
- Home assignment evaluation
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