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Audit in accounting

Audit in accounting
117-0321/01
čeština Audit in accounting
117-0321/02
čeština Audit in accounting
117-0321/03
čeština Audit in accounting
117-0321/04
čeština Audit in accounting
117-0321/05
čeština Audit in accounting
117-0321/06
čeština Audit in accounting
117-0321/07
čeština Audit in accounting
117-0321/08
čeština

Summary

The aim of the course is the explanation of problems of auditing and auditing activities not only from the perspective of the accounting entity but also from the auditor's point of view. The issue is solved according to the applicable regulations in the Czech Republic and from the perspective of international auditing standards including theoretical and practical point of view. The students will obtain explanation of the basic terminology and the essence of auditing, the definition of legal regulation governing this issue, auditor's profile, methods and specific procedures including the practical application of acquired knowledge through case study solutions.

Literature

DRURY, Coli. Management and Cost Accounting. United Kingdom: Cengage Learning EMEA, 2015. 816 p. ISBN 978-1-4080-4180-2 .
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 .

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.


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Language of instruction čeština, čeština, čeština, čeština, čeština, čeština, čeština, 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.