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Analysis of the Selected Firm
Volrábová, Veronika ; Janáč, František (referee) ; Pernica, Martin (advisor)
This master´s thesis focuses on complex situation - assessment of mid-sized textile manufacturers, leveraging academic theory and independent research. The thesis will provide industry recommendations for best practices to increase productivity and improve growth over the next decade and beyond.
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Analysis of the Selected Firm
Kubíková, Šárka ; Ing.František Janáč (referee) ; Hanušová, Helena (advisor)
The aim of this theses is to evaluate conditions of the selected business by means of the analyses of the internal and external environments, including the macroeconomic environment analysis, Porter's Five Forces Analysis, the financial and fundamental analysis and SWOT analysis for a selected period. Before the analysis execution is defined theoretical basis, which includes an explanation of the principles of the analyses. The outcome of these parts are an implementation of executed analyses and information to a specific conditions of the company and a suggestion of the recommendations, which improves efficiency of the company.
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Verification the financial statements of the selected company
Hadravová, Lenka ; Müllerová, Libuše (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part which includes the presentation of the company itself and subsequent application of the theory to DACHSER Czech Republic co.
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Verification the financial statements and annual reports of the selected company
Špetová, Aneta ; Müllerová, Libuše (advisor) ; Motejzík, Jan (referee)
The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in terms of international standards and the czech law. The main legal standards are Directive of the European Parliament and of the Council 2006/43/EC., Act No. 93/2009 on Auditors and International Standards on Auditing. The third chapter defines the professional audit regulatory and characterizes the Code of Ethics. The fourth chapter focuses on the use of audit methods and procedures during the audit engagement. The last chapter of the theoretical basis discusses an audit documentation, as one of the possible means of proof audit trail. The last chapter of the thesis is represented by a practical part where the specific entity Zemský hřebčinec Písek státní podnik presents selected audit procedures and methods with a focus on work as an assistant of the auditor. An important part of the thesis consists of an annex that contains selected parts rather stable and normal component auditor's documentation.
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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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Tests caried out in audit
Šellenberková, Ilona ; Dvořáček, Jiří (advisor) ; Šimek, Jiří (referee)
The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).
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