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Principy a vzájemné vazby externího a interního auditu
Pichová, Martina
The bachelor thesis deals with the issue of the external and internal audit in the Czech Republic, focusing on the business sector. The introductory part of the thesis deals with the historical development of this process from its very beginning to the present, both in the world and in the Czech Republic. The fundamental part of the bachelor thesis is then dedicated to the theoretical definition of both types of audits and their subsequent comparison. The practical part is focused on the analysis of the external and internal audit in the chosen company, and it is extended by proposals for changes in the field of the internal audit.
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Audítorské procedúry v oblasti testovania a výberu vzoriek v podmienkach počítačového prostredí pre malé audítorské subjekty
Hýbl, Hugo
Diploma thesis deals with the definition of a methodical and practically applied sampling procedure using stratification, which can be used in the audit of small or medium-sized entities in the MS Excel program. The thesis practically applies several audit procedures created by the author of the diploma thesis, which can be implemented in a computer environment without purchasing audit software for which MS Excel creates, for smaller audit entities, an alternative plat-form for processing the audit agenda. Within the literature research, the thesis defines the basic principles of audit and auditing profession, while the thesis emphasizes the theoretical description of selected methods of sampling with strong emphasis on stratification. The literature research is also devoted to the issue of computer environment in audit and primary research on the functionality and price offer of available audit software on the Czech market.
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Dopady auditu na hospodářskou činnost obchodní firmy
Filipi, Zdenka
The bachelor's thesis deals with the audit of financial statements and its impact on the economic activities of the selected company. The aim of the bachelor's thesis is, based on discovered shortcomings in a particular company, to define recommendations for entities doing business in the same sector. The theoretical part, based on using professional literature and applicable legislations, provides the definition of the term audit, its legislation in the Czech Republic, audit activity, financial statements and necessary activities performed to process financial state-ments. The practical part describes the formation of the statutory audit and its course during the first and next year for the selected company. Further it contains the shortcomings identified during the audit, suggested ways to deal with them and recommended changes. Finally, the impacts of outstanding liabilities on the company's finances are evaluated.
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Postup přípravy a realizace stavebních a strojních investic a strategických projektů v DPMB, a. s.
Sýkora, Lukáš
The thesis 'The Process of Preparation and Implementation of Construction and Machinery Investments and Strategic Projects in DPMB Ltd.' explains the basic concepts regarding all organizations, namely organizational culture, philosophy, or goals of an organization. The main part of the work focuses on business management styles, quality management, guidelines, and standards. The thesis puts emphasis on inspection performed by means of audits. Special attention is drawn to certification audits as the gateway to obtaining certification. Based on his knowledge and the acquired information, the author then analyzes the proceedings concerning construction and machinery investments, as well as strategic projects of the DPMB Ltd., from preparation to realization. Using this analysis, the author develops a directive, which serves as a manual listing a unified and comprehensive procedure for all the employees concerned.
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Postupy pri realizácii audítorských testov v audite a preskúmaní hospodarenia územných samosprávnych celkov
Hýbl, Hugo
The bachelor thesis defines differences between a statutory audit and an examination the of financial management of territorial self-governing units. The goal of this thesis is to compile general methodical procedures for an audit and an examination the of financial management of small and medium-sized accounting units. In these procedures, emphasis is put on a general definition of verification questions, possible risks, and procurement of evidence information, which are derived from valid legal regulations. The chosen methodical procedures for examination of the financial management of territorial self-governing units are used for the execution of the particular procedures on a on the data of the municipality, which are presented using tabular outputs. The main benefit of the bachelor thesis is a creation of the methodical procedure for the audit sampling for tests of detail and select tests of control, which is going to be implemented as an in-house guideline for the audit company AUDIT Brno, Ltd.
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