Thesis (Ph.D.)--Drexel University, 2008. / Includes abstract and vita. Includes bibliographical references (leaves 65-69).

The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.

Made available in DSpace on 2016-04-25T18:40:29Z (GMT). No. of bitstreams: 1 Marcus Sergio Satto Vilela.pdf: 1017895 bytes, checksum: 8b7bce257e7469921b01b14df17da1eb (MD5) Previous issue date: 2008-05-12 / The central theme of this study is the search for methods and techniques to support the teaching-learning process at the higher education, more specifically in the Accounting Audit discipline. According to the educational focus and how to learn each student, are presented different obstacles in relation to teaching-learning. In this dimension, the goal of this study was to identify and to propose strategies to minimize the difficulties of teachers of the discipline Accounting Audit for greater efficiency in the teaching-learning process, especially in the professional experience. Therefore, it was necessary to present an educational theoretical reference, which are reviewed and discussed the variables in the teaching-learning process, and an evaluation of the strategies for teaching commonly used in higher education. The documentary evaluation of the Accounting Audit discipline in the history of the Accounting course, and the adherence to its programmatic content to the national and global professional requirements, allowed an adequate characterization of the curriculum structure. The achievement of the research with teachers of this discipline in Minas Gerais, corroborates with the studied theories, also supported by the results of other studies. It is observed that the lack of pedagogical training in teachers and technological and structural limitation of the universities creates a gap between the teaching academic and the professional technical formation. The change of attitude of the teacher, as regards the limitations and difficulties in the teaching-learning process, can and must be supported by the use of alternative strategies for teaching, so that, it allows to present for the student, the appropriate professional life experience in the activity of the accounting Audit / A temática central deste estudo é a busca por métodos e técnicas que subsidiem o ensino e a aprendizagem em nível superior, mais especificamente na disciplina Auditoria Contábil. De acordo com o enfoque educacional e a forma de aprender de cada aluno, são apresentados obstáculos diferentes em relação ao ensinaraprender. Nessa dimensão, o objetivo deste estudo foi identificar e propor estratégias que minimizem as dificuldades dos professores da disciplina Auditoria Contábil para maior eficácia no processo ensino-aprendizagem, principalmente no que tange ao vivenciamento profissional. Para isso, foi necessária a apresentação de um referencial teórico educacional, no qual são analisadas e discutidas as variáveis presentes no ensinar e no aprender, além de uma avaliação das estratégias de ensino, comumente utilizadas no ensino superior. A avaliação documental da evolução da disciplina Auditoria Contábil na história do curso de Ciências Contábeis, bem como a aderência de seus conteúdos programáticos às exigências profissionais nacionais e mundiais possibilitou uma adequada caracterização da estrutura curricular dessa disciplina. A realização da pesquisa de campo, junto aos docentes dessa disciplina em Minas Gerais, corrobora o embasamento teórico levantado, sustentado também pelos resultados de outras pesquisas. O que se observa é que a ausência de formação pedagógica dos professores e a limitação tecnológica e estrutural das universidades criam uma defasagem entre o ensino acadêmico e a formação técnico-profissional. A mudança de postura do professor, no que se refere às limitações e às dificuldades existentes no processo ensino-aprendizagem, pode e deve ser apoiada pela utilização de estratégias de ensino alternativas, de tal forma a apresentar, ao aluno, o vivenciamento profissional adequado à atividade da Auditoria Contábil