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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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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Transformation of trading income before tax to tax base for legal entity
 Špetová, Aneta ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis pursues "transformation of trading income before tax to tax base for legal entity". The theoretical part of this thesis is divided into four separate chapters. The first chapter characterizes a term of accountancy and its regulation from view of international and Czech legislation. The second chapter deals with the legal entity income tax. It defines basic terms as taxpayer, tax object and tax base, tax period and rate of tax. The third chapter defines the selected costs (expenses), characterizes it from view of accountancy and taxation and adverts to possible impact of it on tax base. The last chapter deals with an alternation of tax base to the final tax duty. The practical part forms an all-embracing example, which engages in mentioned issues. The filling of the tax return is part of the example. The object of this thesis is to inform the readers about the transformation, to point out to wide range of acknowledge, which to be applied by a determination of the legal entity income tax.
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