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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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Auditors´ procedures by verifying financial statements in practice
Pavlík, Jan ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis focuses on the problematic of financial statements auditing. In the first chapter historical development on auditing in highly developed countries in Europe and in the Czech Republic is characterized. The second part describes legal and ethical auditing requirements in the Czech Republic. In the third chapter auditors' procedures and techniques which are in progress from accepted contracts to issued auditors' report are explicated. The final part is focused on concrete auditors' procedures by verifying accounts receivables and inventories in a practical application in the case of two real companies.
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Auditing procedures for verifying receivables and payables
Fandelová, Pavla ; Roubíčková, Jaroslava (advisor) ; Nováková, Lenka (referee)
Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.
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Selected audit procedures
Ryšavý, Jan ; Pelák, Jiří (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on analysis of selected audit procedures. Theoretical definition of conditions for statutory audit and necessary requirements according to standards on auditing are featured in the thesis. It analyses audit risks and the concept of materiality during audit. Descriptions of audit procedures are focused on cash and cash equivalents, property, payroll expenses, equity, accounts receivable, accounts payable and physical inventory inspection.
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Audit in small and medium business
Marešová, Edita ; Pelák, Jiří (advisor)
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
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Internal Control System
Beránková, Markéta ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
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Procedures of external auditor during verifying final accounts practically
Vodičková, Monika ; Roubíčková, Jaroslava (advisor) ; Vomáčková, Hana (referee)
This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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