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Audit of the Financial Statement in an Enterprise
Junák, Vladimír ; BA,, Petr Svoboda, (referee) ; Čižinská, Romana (advisor)
The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Audit of the Financial Statement in an Enterprise
Junák, Vladimír ; BA,, Petr Svoboda, (referee) ; Čižinská, Romana (advisor)
The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Account Receivables in the Financial Statements of Business Entities in the Czech Republic after 1st January, 2016
Stehlíková, Martina ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis aims to provide a comprehensive overview of the account receivables creating a group of accounting relations together with the liabilities. The thesis discusses the account receivables only from the point of view of the accountancy and the law, not the taxes. The basic terminology followed by the characterisation of the account receivables is defined in the theoretical part. It also includes the possibilities of the account receivables emergence and dissolution as well as the collection method. Account receivables valuation is described with regard to two steps: account receivables valuation at the date of the case and at the balance sheet day, which is directly linked to the account receivables inventory including allowances for bad debts and the write-offs. In the final part of the theory, the various means of the account receivables securitization are presented. In the practical part of the thesis, the accounting entities are divided with respect to four categories (micro, small, central and large accounting entities) and in the context of the audit duties. As far as the selection of the entities is concerned, they have been chosen from the construction sector. The stated hypothesis forms three parts: the creation of the trade allowance for bad debts in both audited and non-audited companies and the ratio of these to the other account receivables.
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