ELLIOTT, Barry and Jamie ELLIOTT. Financial Accounting and Reporting. 16th ed. Harlow: Pearson, 2013. 877 p. ISBN 978-0-273-77817-2.
GRAY, I., S. MANSON and L. CRAWFORD. The Audit Process: Principles, Practice and Cases. 6th ed. Andover: Cengage Learning EMEA, 2015. 832 p. ISBN 978-8-4080-8170-9 .
Audit in accounting
| Language of instruction | čeština |
|---|---|
| Code | 117-0321 |
| Abbreviation | AU |
| Course title | Audit in accounting |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | Ing. Jana Hakalová, Ph.D. |
Summary
The student explains the essence of an audit and audit activities from the perspectives of both the auditor and the auditee, and characterizes the fundamental concepts, principles, and objectives of auditing. Furthermore, the student demonstrates familiarity with the legal regulations governing audits in the Czech Republic and explains their relationship to international auditing standards. The student analyzes the audit process and the individual phases of an audit engagement, describes the professional profile of an auditor—including responsibilities and ethical requirements—and applies auditing methods and specific procedures to solve practical tasks. The student assesses the suitability of specific audit procedures for particular situations and analyzes and interprets the results of audit activities. Finally, the student works on case studies addressing practical issues in auditing and proposes appropriate solutions.
Literature
Advised literature
BIERMAN, Harold. Accounting/finance lessons of Enron. A case study. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2008. 204 p. ISBN 978-981-279-030-9.
BIERMAN, Harold. An introduction to accounting and managerial finance: a merger of equals. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2010. 393 p. ISBN 978-981-427-382-4.
BRIGHAM, Eugene F. and Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 p. ISBN 978-1-111-97220-2.
BIERMAN, Harold. An introduction to accounting and managerial finance: a merger of equals. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2010. 393 p. ISBN 978-981-427-382-4.
BRIGHAM, Eugene F. and Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 p. ISBN 978-1-111-97220-2.