National Repository of Grey Literature 125 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Legal regulation of auditing in the EU, Czech Republic and the Russian Federation
Dachevskiy, Nikita ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
This thesis is dedicated to legal regulation of statutory audit in the European Union, Russian Federation and the Czech Republic. The first chapter describes history of audit, its functions and objectives. The second chapter is dedicated to legal regulation of statutory audit in the European Union, mainly to Directive 2006/43/EC of the European Parliament and of the Council and to Regulation (EU) No 537/2014 of the European Parliament and of the Council. The third chapter outlines legal regulation of statutory audit in the Czech Republic, which is created primarily by the act No 93/2009 about auditors. The fourth chapter defines legal regulation of statutory audit in the Russian Federation, mainly the act "On auditing activities" No 307. The last chapter compares separate legal regulations.
Accounting in the czech and german legislation, comparison, practical example
Štychová, Andrea ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.
Audit of financial statements and the comparison with due diligence services
Dvořáková, Sabina ; Roubíčková, Jaroslava (advisor) ; Králíček, Vladimír (referee)
The aim of this thesis is to describe a process of audit and due diligence of an accounting entity. The work is devided into two parts, the first part is theoretical and the second one is practical. The theoretical part is focused on description of audit including audits procedures. This part is followed by determination of due diligence, which continues with differences and comparison of both these processes. Within practical part audit of financial statements and process of due diligence are performed in different accounting entities.
Tangible fixed assets according to Czech accounting regulations and IFRS
Šulc, Tomáš ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
In this bachelor thesis I will compare Czech accounting regulations with International Financial Reporting Standards (IFRS), focusing on accounting about tangible fixed assets. First of all, I will work out this issue from the point of view of Czech legislation, thereafter I will focus on differences arising from the international standards. This comparison will be supported by a case study in which I will make up and analyze financial statements according to both standards. These statements will be formed by accounting transactions in a fictitious company. From the results of this thesis it is evident that methods used by International Financial Reporting Standards are more precise in many cases and they also give more faithful view of economic transactions of the accounting entity.
Creative accounting
Luštický, Daniel ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
The aim of the bachelor thesis is a description of creative accounting. Starting with an explanation of basic functions of financial accounting, its users, main principles and regulations in the Czech Republic, the thesis continues with defining the main topic, creative accounting. Then the motive behind these fraudulent acts is described together with an offender, his motivation and demotivation. The most frequent techniques of creative accounting as well as prevention are included and detailed in the next part. The thesis also works with the term fraud and explains its influence on financial accounting. Lastly, specific companies practising creative accounting are analyzed.
Creative accounting
Kryštůfek, Dominik ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
This Bachelor thesis is about accounting frauds and their consequences on multinational corporations. There is definition of creative accounting and difference between creative accounting and accounting fraud. There are some elementary ways and motivation from aspect of different groups in the company. There is explanation of term audit with most important principles and its risks. Main part of this thesis is about large multinational companies Enron, WorldCom and Parmalat, which were convicted from accounting fraud and then they went bankrupt. With this context I would like to verify, if there was some causality between accounting fraud and bankruptcy and, if there is so, how strong this causality was.
The impact of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS
Zemančík, Miroslav ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The purpose of this Master's Thesis is to analyze effects of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS. It focuses on analyzing and comparing both regulations when choosing the reporting currency or when applying rules on the usage of the correct exchange rates. By using practical excercises it compares differencies in the calculation of transaction and translation differencies with the focus on the impact on the financial statements under the both regulations.
The quality of the external audit and the influence of the selection of an auditor on audit quality
Macourková, Eva ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with audit quality and auditor selection. These can indeed have a significant effect on audit quality. The introductory chapters of the thesis describe a quality in general form. It offers a basic characteristic of audit and auditor. It is deal with a legislative framework, necessary standards and another regulation of audit quality. Subsequently, it explains control system of audit quality in the Czech Republic and it describes watchdog bodies in the Czech Republic. After that the publication of Federation of European Accountants (FEE) from 2013 is analysed and criteria are presented. These criteria proceed from survey of FEE and determine the auditor selection. In conclusion it deals with application of discovered information on the individual practical examples of application for execution of audit or other audit services. This achieved information is used to create a sample form. This sample form of application for execution of audit could serve to improve of audit quality in the first stage of auditor selection. The ISO standards, book of Audit and the FEE publication are the main information source for the thesis.
Civil liability of auditors
Henschová, Kristina ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis is avout civil liability of auditors, to whom, for what and in which amount are auditors liable. Thesis deals with the effort which did European union about unification of the approach of its member states. Further chapters deals with geographical distribution of liability regimes and accounting scandals which led to auditors obligation to pay for harms.
Usage of information from financial statements for evaluation of the financial situation of company XYZ
Pichlová, Lucie ; Randáková, Monika (advisor) ; Roubíčková, Jaroslava (referee)
The thesis aims to present an overview of available sources of information for the processing of financial analysis and theoretically defines the main indicators of financial analysis and presents these findings into practice by performing analysis of the company XYZ. Financial analysis is conducted for the period from 2011 to 2015.

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