Course: Audit in Accounting

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Course title Audit in Accounting
Course code FIU/NPAUC
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • LAZAR Jaromír, doc. Dr. Ing.
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
  • SZAROWSKÁ Irena, Ing. Ph.D.
Course content
1. Auditing and the Public Accounting Profession, Recent Professional and Legal Developments. 2. Auditors, Responsibilities and Reports. 3. Professional Ethics. 4. Auditor's Legal Responsibility. Effect of Sarbanes-Oxley Act. 5. Overview of the Financial Statement Audit. 6. Audit Evidence. 7. Accepting the Engagement and Planning the Audit. 8. Tests of Controls Substantive accuracy. 9. Planning significance levels, Materiality Decisions and Performing Analytical Procedures. 10. Understanding Internal Control Risk. 11. Audit Sampling and evaluation of sampling results. 12. Audit Risk and Fraud. Audit Procedures in Response to Assessed Risk 13. Final negotiations with the leadership of the organization.

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 26 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 47 hours per semester
  • unspecified - 13 hours per semester
Recommended literature
  • Auditorské směrnice, Mezinárodní auditorské standardy a Etický kodex KAČR.
  • Auditorský zkušební řád KAČR.
  • Časopisy: Účetnictví, Ekonom, Auditor.
  • Zákon č. 254/2000 Sb. o auditorech, ve znění pozdějších předpisů.
  • Zákon o účetnictví č. 563/1991 Sb., ve znění pozdějších předpisů (č. 353/2001 Sb.).
  • DVOŘÁČEK, J., KAFKA, T. Interní audit v praxi. Brno: Computer Press, 2005. ISBN 80-251-0836-8.
  • DVOŘÁČEK, J. Konkurenční schopnost průmyslu. Praha: VŠE, 2001. ISBN 80-245-0249-6.
  • EILIFSEN, A, MESSIER, J.R. GLOVER, S. M. Auditing and assurance services. New York: McGraw Hill Companies, 2006. ISBN 13-97800-77104-17.
  • CHIAPPETTA, B., WILD, J.J. Financial and Managerial Accounting. Madison: McGraw Hill Higher Educations, University of Winconsin, 2007. ISBN 13: 978-0-07-3526.
  • kol. autorů. Vladimír Morávek. Praha: Pražská scéna, 2004. Brno: Olprint, 2004. ISBN 80-210-3583-8.
  • KRÁLÍČEK, V., MULLEROVÁ, L. Auditing. Praha: Bilance, 1998. ISBN Bez ISBN.
  • LAZAR, J. Audit v účetnictví. Karviná: SU OPF, 2014. ISBN 978-80-7248-972-5.
  • PETRJNÁŠOVÁ, B. Účetnictví bank. Brno : Masarykova univerzita v Brně, 2002. ISBN 80-210-2979-X.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Business Economics in Trade and Services (14UD) Economy - Summer
School of Business Administration in Karvina Public Economy and Administration (12) Economy 2 Summer
School of Business Administration in Karvina Marketing and Management (13) Economy 2 Summer