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Focus on Audit Services in the Czech Republic in the Selected Small Audit Companies
Uminská, Karolína ; Ficbauer, Jiří (referee) ; Křížová, Zuzana (advisor)
In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
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Focus on Audit Services in the Czech Republic in the Selected Small Audit Companies
Uminská, Karolína ; Ficbauer, Jiří (referee) ; Křížová, Zuzana (advisor)
In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
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