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Appraisal of the fleet use efficiency
Havlová, Jana ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
This thesis is focused on the monitoring system in the fleet management. Frauds are increasingly caused due to company cars. The emphasis is put especially on costs saving resulting from the introduction of the monitoring and a more effective control. The work defines modern elements of control, their functions and impact on costs. It outlines pros and cons connected with the journey log. Practical examples are given as an illustration, including an alternative solution with a savings calculation.
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The audit from the perspective of the audited entity
Layerová, Jana ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit procedure is processed in details. The main emphasis is put on the moments, which affected the audited entity in the meaning that it is necessary its active cooperation with auditor, for example communication with auditor during the contract for audit, providing of various background materials for audit or negotiations of management with auditors during the audit. In the second, practice, part of this thesis the theory is put into practice in the real existed entity NÁBYTEK a.s.. The main goal is to map the audit of NÁBYTEK a.s. from the perspective of the audited entity, not from the view of auditor or auditor's company.
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Assessment of Economic Activities Development of the Czech Republic's Regions on the Example of a chosen Region
Janda, Antonín ; Peková, Jitka (advisor) ; Luštický, Martin (referee)
This bachelor thesis deals with evaluation of economy progress of two selected regions in the Czech Republic. I consider on Jihočeský region and Prague region, which are different from each other. In the first part I will make position of regions concrete within the public administration, their province and authorities of the region. I will mention the legislation, which is linked with economy of Czech regions and position of the capital city Prague and characterize the budget and extrabudgetary funds, revenues, expenditures and assets of the region. In the second part I will address a specific approved budgets for the year 2011 in two selected regions and their budgetary projections. Finally I will analyze the progress of revenues and expenditures for the two regions from 2007 to 2011 and mention their structure. The aim of this thesis is to determine what is the structure of the regions revenues and expenditures and which conditions the region has to fulfill its activities.
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Evolution of the audit profession
Ryznerová, Magda ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.
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External and internal audit
Benešová, Barbora ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and cooperation of external and internal auditor.
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Auditors ethics and cases of its violation
Skalický, Ivan ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
This thesis deals with relation between audit and ethics. First part describes the role of ethics in society and demonstrates specifics of audit profession. Second part deals with ethical codes in audit. The output of this section is comparison of ethical rules in the Czech Republic and in the USA. The last part shows on the Satyam case consequences of auditors ethics violation.
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