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Safety Management System Design for Company Terminal Station
Steciuk, Alexander ; Grešša, Pavol (referee) ; Ondrák, Viktor (advisor)
Bachelor’s thesis "Safety Management System for Company Terminal Stations" deals with the problems of security for terminal stations in the company at both the administrative level and at the personal. I focus more on internal than external risks. Essentially every computer user in the company. I will specify procedures to ensure information security and define authority and responsibility system for staff.
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Audit of Assets of the Selected Company
Pernica, Ivo ; Sehnalová, Lucie (referee) ; Křížová, Zuzana (advisor)
The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.
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Evaluation of the preliminarya and audit processes of a selected joint stock company
Břečka, Tomáš ; Červenka, Michal (referee) ; Křížová, Zuzana (advisor)
This master thesis deals with the topic of auditing. However, it is not about the audit of a specific company, but about the preparation of the selected company for the upcoming audit. The selected company in this case is Kovárna VIVA, a. s. In the theoretical part I first explain in detail the concept of audit. In the practical part I try to approach the objectives of the thesis. This is the assessment of the preparation for the audit and its course, or the elaboration of a proposal for effective preparation for the audit and ensuring its smooth course.
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Activities of certified auditors
Berková, Hana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Title: Activities of certified auditors Key words: auditor, liability, International Standards on Auditing ABSTRACT The diploma thesis focuses on the legal aspects of activities of certified auditors, particularly in the context of auditors' liability. First, it briefly summarizes the history of auditing throughout the world and in the Czech Republic. It analyses the meaning and objectives of the statutory audit and explains the triangular relationship between the auditor, management of the entity and its owners. The description of a typical course of assurance engagement is accompanied by cautionary advice for intricate aspects of acceptance of an audit engagement and the preparation of engagement letter. Attention is paid to materiality levels used during the statutory audit and to the expression that the financial statements give a true and fair view of the financial position of the entity. Different types of auditor's report are distinguished and a variety of errors frequently made not only by users of financial statements from the common public but also by experts participating in management of audited entities is mentioned as well. The three chapters dealing with auditor's liability discuss the civil, disciplinary and criminal issues related to assurance activities. As regards auditors' civil...
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View of internal auditors and audited employees on internal audit
Hýsková, Zlatuše ; Dvořáčková, Ivana (advisor) ; Drábková, Hana (referee)
Name and surname of the author: Zlatuše Hýsková Institution: Charles University in Prague, Faculty of Medicine in Hradec Králové Department of Social Medicine, Department of Nursing Title: View of internal auditors and audited employees on internal audit Supervisor: Mgr. Ivana Dvořáčková, Ph.D. Number of pages: 78 Year of defense: 2016 Keywords: quality health care, internal audit, auditor, standardization, standard, accreditation The Bachelor thesis deals with the Opinion of Auditors and Empoyees on Inner Audits in Hospital Hradec Králové Elementary concepts are defined in theoretical part of the document. Description of inner audits and advers events report is also included. Anonymous questionare inquiry pertaining to inner audits is a core of empirical part of the text. 40 auditors and empoyees working in the hospital more than 5 years were involved in the investigation. Oppinions of auditors were compared to statements of empoyees. Final version of the questionnaire was refined after analysis of preliminary questionnaire results. Questions pertain to accreditation, edducation of auditors, topics and timing of audits, survelliance of advers events and negative results notification. Information obtained can assist to improve inner audit system and quality of healthcare in the hospital.
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Opatření vedoucí k odstranění chyb při auditu účetní závěrky
Ťoupek, Jiří
This diploma thesis deals with audit of financial statements, it will include a proposal for measures to eliminate potential errors during the audit. First of all the thesis defines audit services from the point of view of law, which is closely associated with the activities of The Chamber of Auditors of the Czech Republic as well as with international auditor standards. After that the basic concepts and individual stages in providing auditor services will be described. In the second half of the thesis there will be space for the analysis of audit of financial statement and reporting in practical terms in the selected accounting entity.
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Kreativní účetnictví z pohledu správce daně a auditora
Povolná, Tereza
Bachelor thesis deals with the issue of creative accounting and control by the tax administrator and auditor. The theoretical part is focused on the definition of the concepts of creative accounting, the errors in accounting, and deceptive conduct. The aim of this thesis is to compile a handbook for auditors and for the tax administrators to facilitate the detection of illegal practices in accounting, with a focus on the areas in which errors may most often be made. The survey from between the years 2011 and 2013 by Price Waterhouse Cooper, and also the survey by the company Skanska and Enron have been used to achieve the thesis aim because these companies have committed creative accounting in the past.
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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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