1. Characteristics of the audit and its importance
- Classification according to various aspects of the audit,
- External and internal audit and their mutual relationships,
- Concepts and definitions of the various audit,
- Auditing the accounts.
2. The history of auditing and auditing legislation in Czech Republic
- Act No. 93/2009 Coll. Auditors, as amended,
- Conditions for the provision of audit services,
- Audit test,
- Method of providing audit services,
- Rights and responsibilities of auditors and audit firms,
- The Chamber of Auditors (function and a list of activities provided by the
Chamber of Auditors).
- Council for public oversight of audit, the Audit Committee, public interest.
3. Personality Profile auditor
- Code of Ethics Auditor,
- Maintaining ethical standards in all activities,
- The auditor's objectivity and due care in the conduct of business,
- Professional qualifications of the auditor and its maintenance,
- Compliance with laws and professional auditing standards and regulations,
- Confidentiality auditor on matters identified in the course of action,
- Auditor independence,
- Restrictions on other activities Auditor,
- Ways of promoting and attracting clients,
- Relations with other auditors,
- Auditor's remuneration.
4. List of international auditing standards and their application to the financial
statements and annual reports.
5. Preparation of documents for auditing the financial statements and annual reports
- Financial statements (balance sheet, profit and loss account and annex) and the
Annual Report,
- Financial documents, documents and other evidence.
6. The audit process and its phases
- The various stages of audit and specific audit procedures to audit the financial
statements and annual report.
7. The auditor's report and auditor's report
- Final evaluation of the audited entity's auditor,
- Particulars of the auditor's report and auditor types,
- Communication with the entity's auditor.
- Classification according to various aspects of the audit,
- External and internal audit and their mutual relationships,
- Concepts and definitions of the various audit,
- Auditing the accounts.
2. The history of auditing and auditing legislation in Czech Republic
- Act No. 93/2009 Coll. Auditors, as amended,
- Conditions for the provision of audit services,
- Audit test,
- Method of providing audit services,
- Rights and responsibilities of auditors and audit firms,
- The Chamber of Auditors (function and a list of activities provided by the
Chamber of Auditors).
- Council for public oversight of audit, the Audit Committee, public interest.
3. Personality Profile auditor
- Code of Ethics Auditor,
- Maintaining ethical standards in all activities,
- The auditor's objectivity and due care in the conduct of business,
- Professional qualifications of the auditor and its maintenance,
- Compliance with laws and professional auditing standards and regulations,
- Confidentiality auditor on matters identified in the course of action,
- Auditor independence,
- Restrictions on other activities Auditor,
- Ways of promoting and attracting clients,
- Relations with other auditors,
- Auditor's remuneration.
4. List of international auditing standards and their application to the financial
statements and annual reports.
5. Preparation of documents for auditing the financial statements and annual reports
- Financial statements (balance sheet, profit and loss account and annex) and the
Annual Report,
- Financial documents, documents and other evidence.
6. The audit process and its phases
- The various stages of audit and specific audit procedures to audit the financial
statements and annual report.
7. The auditor's report and auditor's report
- Final evaluation of the audited entity's auditor,
- Particulars of the auditor's report and auditor types,
- Communication with the entity's auditor.