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Comparison of Audit Procedures of Longterm Assets in the Selected Companies
Ovčačík, Petr ; Prachař, Marek (referee) ; Křížová, Zuzana (advisor)
The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Comparison of Audit Procedures of Longterm Assets in the Selected Companies
Ovčačík, Petr ; Prachař, Marek (referee) ; Křížová, Zuzana (advisor)
The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
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Audit of public benefit corporation
Koblížková, Martina ; Králíček, Vladimír (advisor) ; Nováková, Štěpánka (referee)
The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector
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Auditing procedures for verifying receivables and payables
Fandelová, Pavla ; Roubíčková, Jaroslava (advisor) ; Nováková, Lenka (referee)
Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.
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Audit in small and medium business
Marešová, Edita ; Pelák, Jiří (advisor)
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
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Procedures of external auditor during verifying final accounts practically
Vodičková, Monika ; Roubíčková, Jaroslava (advisor) ; Vomáčková, Hana (referee)
This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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