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National Repository of Grey Literature

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International Standards on Auditing Konětopský, Filip ; Králíček, Vladimír (advisor) ; Dubský, Jaroslav (referee) The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Clarity project was in progress between 2003 and 2009. It was aimed at clearing standards, increasing clarity and facilitating their interpretation. Detailed record

Formy a techniky vedení účetnictví Konětopský, Filip ; Velechovská, Lenka (advisor) Účetní forma a technika doznala během posledních několika set let velkého množství změn. V dnešní době je pro účetní formu charakteristické využívání počítačů a dalších technických vynálezů. Počítače účetní práci znatelně zefektivňují a usnadňují. Přesto je při jejich použití nutné počítat s určitými problémy a připravit postupy pro jejich řešení. Tato bakalářská práce stručně popisuje obecný vývoj účetních forem a technik a charakterizuje základní znaky současné účetní formy, a to jak v teoretické, tak praktické rovině. Detailed record

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