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External audit of intangible and tangible assets
Přibylová, Petra ; Randáková, Monika (advisor)
This bachelor thesis deals with the task of external audit of intangible and tangible assets. The aim of the work is to set definition of external audit, functions and aims of audit and define legislation concerning external audit and profession of auditor. Next step is to give a practical view of auditor's procedure connected with intangible and tangible assets. For the sake of completeness one chapter gives attention to definiton of intangible and tangible assets. The last chapter is concerned with a certain example of company Honzík s.r.o., showing processing in software IDEA.
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Process of external auditing with emphasis on the use of the work of other professionals
Rančáková, Lucie ; Králíček, Vladimír (advisor) ; Bláha, Jan (referee)
The thesis is focused on process of external auditing with emphasis on the use of the work of other professionals. At the beginning it introduces the definition of external audit, historical development of auditing process, its objectives and legislation to the readers. Next item of the thesis is a comparison of the external audit with internal audit and specification of their relationship. The main part of the work is related to auditing process with emphasis on the use of the work of other professionals, which is illustrated on a fictional company called "Tipni si a vyhraj".
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Comparison of internal and external audit
Svobodová, Barbora ; Roubíčková, Jaroslava (advisor) ; Přikrylová, Kateřina (referee)
This diploma work desribes relation between external and internal audit. The theoretical part includes definitions of audit, types and targets of audit and cooperation between external and internal auditors. The diploma work focuses also on processes of external and internal audit. The last chapter of theoretical part describes the Sarbanes Oxley Act. The practical part narrates the theoretical knowledge on real example. For this part I choose outsourcing company Accenture Services, s.r.o.
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Principles and relations of the external and internal audit
Kuldová, Lenka ; Roubíčková, Jaroslava (advisor) ; Kárník, Jan (referee)
The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Internal audit
Švandrlíková, Monika ; Roubíčková, Jaroslava (advisor) ; Brabec, Miroslav (referee)
This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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External and internal audit
Korbášová, Věra ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then running of audit, including requirements, respectively formal as well as objective, for the final report of made audit.Second part-also theoretical-describes external audit, respectively in anologous structure as internal audit.Third part-analytical- includes make of both audits, respectively in context of rendered financial subvene of public service subject ,concretely to community Skály.Within an analytical part is processed contract, agenda of both audits, including final reports of made audit.At the close of this part is made comparison of both audits.
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Comparison of external and internal audit
Vidová, Lucia ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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