|
| |
|
|
The examination of the local government unit Borough Prague 3
Fišerová, Pavla ; Králíček, Vladimír (advisor) ; Havránek, Miloš (referee)
The thesis: "the examination of the local government unit Borough Prague 3" is a brief description of the development of the audit profession in the Czech Republic, the definition of audit and audit functions, legislative adjustments of the audit and review of financial self -governing region. Then the analysis of the management review City of Prague 3, 2011, brief description of the status of this district within the public sector, for its financing and accounting processing system. At the same time described deficiencies identified in the review of the management district for the year 2011, including risks, recommendations for their elimination and evaluation of the adopted measures. An important part of the diploma thesis is the independent auditor's report on the outcome of the management review City of Prague 3, 2012 and recommendations for corrective action to identified deficiencies.
|
|
|
Personnel audit in public administration in Slovakia
Ernstová, Viktória ; Dvořáček, Jiří (advisor) ; Nováková, Mária (referee)
One of the main objectives of this thesis is to present the issue of internal audit and define its corresponding place in the management of an organization. Furthermore, the goal of this thesis is to highlight the fact that human resources are one of the key success factors of an organization and, therefore, to highlight the need for a personnel audit. Last but not least objective of thesis is to create a basic idea about how personnel audit is done. The target area of this diploma thesis is the government, particularly local government. This corresponds with the structure of the thesis which is initially focused on the area of internal audit, namely in the personnel audit with its specifications applicable to the public sector. Consequently the thesis introduces the local government of Slovak Republic. Finally selected methods used in personnel audit are processed and applied directly to the Municipality of Martin.
|
|
|
Economic review
Ježková, Veronika ; Pelák, Jiří (advisor) ; Náhlovská, Jitka (referee)
This thesis deals with the economic review by local governments. The aim of this diploma thesis is to descripe economic review of municipalities in the theoretical part. In the practical part is carried out economic review of the town Stráž.
|
|
|
Application methods of creative accounting in connection with auditor´s risks
ŠPETA, Jan
This dissertation deals with methods of creative accounting linked with an auditor risk. In the theory part, there is creative accounting defined together with its methods and demonstrations. The auditor risk is then defined as the risk of an inappropriate statement to final accounts issued by the auditor. It refers to the auditor's respond to a possible risk with the aim to reveal the important (material) inaccuracy in the accounting accounts. The practical part demonstrates the possibility of the important (material) inaccuracy made either intentionally or with neglect. The aim of the work is to demonstrate the potential occurance of the practices of the creative accounting in the final accounts and the auditor's possible response to this situation. The conclusion of this dissertation deals with the possible auditor's statements linked with the revealed important (material) inaccuracies in final accounts.
|
|
|
Professional responsibility of accountants, auditors and tax advisers
Nováková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
|
|
|
EXTERNAL AUDIT - ASPECTS OF ETHICAL BEHAVIOUR
JIŘINCOVÁ, Veronika
This work deals with the proffesion of the auditor. The external auditors have to comply with certain ethical rules. These provisions include the ethical code, international audit standards, the law on auditors. The aim is to test the ethical behavior of auditor by using questionnaires.
|
|
|
Professional liability of auditors, tax advisors and accountants
Králová, Jana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The thesis focuses on professions of auditors, tax advisors and accountants. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. The thesis characterizes audit including its basic types, describes requirements of the auditing activity and working practices of the auditor. It also defines tax consulting and tax system of the Czech Republic, defines job description of tax advisor and reveals the upcoming changes in the Czech tax legislation. The following part focuses on the profession of an accountant, informs about the legislative regulations of Czech accounting, focuses on certification of the accounting profession and also describes mistakes, which can occur in accounting practices. The last part of the thesis contains a comparison of the discovered information and defines differences and similarities.
|
|
|
Audit of the financial statements in a manufacturing company STROJMETAL KAMENICE Ltd.
Vorlová, Šárka ; Nováková, Lenka (advisor) ; Zelenka, Vladimír (referee)
The bachelor thesis is focused on the audit of financial statements in a manufacturing company. The work si divided into theoretical and practical part. The subject of the theoretical part is the basic characteristics of the audit, auditors and regularization of the financial statements. Also it focuses on the individual phases an audit of financial statements. In the practical part presents a concrete manufacturing company, its accounting policies and methods. At last section are applied to the findings of the theoretical part of this company, focusing on the audit of fixed assets and thne an evaluation of the audit.
|
|
|
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.
|
guest ::
