Předmět Audit (MUFU / PAUE)

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Materiál	Typ	Datum	Počet stažení

Obsah

- Principles of the audit and its objectives (history, types of audit, importance of audit of financial statements).Regulation of the auditing profession (act on auditors, international standards on auditing, code of ethics).- Procedures of auditor (risk and terms of the contract, understanding the control environment, providing the preliminary analytical procedures,determination of the level of significance, the audit plan, reliability tests, analytical and detailed substantive procedures, subsequent events, the auditor's report).- Assessment of financial statements, annual reports and reports on relations between related parties.- Internal audit and financial control in public administration.- Audit game - a practical interactive demonstration of the audit.

Získané způsobilosti

After passing this course students will be able to apply the basic ideas and procedures in the audit of financial statement, as well as the ideological basis,content and presentation of the financial statements and disclosures.

Požadavky

Credit:written test (min. 60 %)Exam:written test and oral examThe result of a subject examination is expressed on a six-point scale: A "výborně" (i.e. "excellent"), B "velmi dobře" (i.e. "very good"), C "dobře" (i.e. "good"), D "uspokojivě" (i.e. "satisfactory"), E "dostatečně" (i.e. "sufficient"), F "nedostatečně" (i.e. "fail").

Garant

Ing. Milana Otrusinová, Ph.D.

Vyučující

Ing. Kateřina Struhařová