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National Repository of Grey Literature 2 records found  Search took 0.04 seconds. 
True and fair view of accountancy roles of internal and external audit
 HORÁKOVÁ, Kateřina
The thesis deals with definition of activities and roles of internal and external audit in context of providing true and fair view of accounting. These issues are solved from the point of view of Czech accounting standards and also in comparison with IFRS. The thesis is divided into two basic parts theoretical and practical. The theoretical part defines basic terms and introduces the procedures of internal and external audit. The thesis also deals with main legislation which adjusts activities of auditors. It also includes specifications of Czech and international legislation which auditors have to follow and definition of true and fair view. The practical part deals with audits of two accounting units in stage of identification of risks. Accounting unit A has implemented internal audit which uses model COSO for identification of risks. Accounting unit A is under an obligation to have their financial statements verified by external auditor. Accounting unit B is also under an obligation to have their financial statements verified by external auditor and the same time they transform their financial statements to IFRS. According to above mentioned procedures it was possible to evaluate the individual roles of internal and external auditors.
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The analysis of financial statements in relation to financial reporting in accordance with Czech accounting legislation
 KUBATOVÁ, Zuzana
The thesis deals with the analysis of the financial statements of the company in relation to the assessement of financial health. In the theoretical part there are the characteristics of financial statements in accordance with Czech accounting regulations. The practical part contains the evaluation of the financial health using the index IN95 and the analysis of the financial statements focusing on the impact of accounting aspect on the assessement of financial health.
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