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Auditor's diciplinary proceedings in USA and the Czech Republic
Červinková, Karla ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The aim of this diploma thesis is comparison of approach to auditor's disciplinary orders in USA and in the Czech republic. The main part describes disciplinary proceedings and possible settled disciplinary orders in both countries. One chapter is about chosen PCAOB disciplinary proceedings in USA. In case of the Czech republic, the most frequent suggestion for disciplinary proceedings are analysed. Finally, the deficiencie and settled disciplinary orders are summarised and compared.
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Unlawful conduct in the economic area, possibilities for its exposure and prevention
Molín, Jan ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee) ; Čunderlík, Petr (referee)
The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
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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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Specifics of audit of company with externally provided accounting services
Grodecká, Adéla ; Procházka, David (advisor)
The aim of this study is to explain basic concepts related to the audit. The theoretical part describes the methods used by auditor, the hole process from getting informations about potential client to editting an auditor's report. The practical part applies these methods on the audit of a real company. Informations related to the audit of company with externally provided accounting services are specific part of this work.
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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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Accounting and audit of sports clubs
Pechanec, Lukáš ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The introduction of my diploma work concentrates on historical development of audit, especially that one in Great Britain.It depicts the legislative adjusting the audit and the novelties of the new Law about auditors which started to be in force in April 2009. The theoretial part captures the account specificities of sport clubs and their occurrence in the world.The auditor's attitude is indicated in the next part focused on speicific problems.The practical part presents the audit of a sport club. A special attention is drawn on a variety of specificities and the auditor's attitude. My diploma work should help the auditor's assistants get familiar with the problems of sport clubs as this topic has seldom beeen published.
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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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Aplikace Mezinárodních auditorských standardů v auditorské praxi ČR
Hess, Libor ; Dvořáček, Jiří (advisor) ; Hančlová, Libuše (referee)
Diplomová práce je zaměřena na současnou problematiku auditu účetní závěrky v českém prostředí. Cílem práce je, na základě získaných poznatků o auditorských postupech a komplexním procesu auditu, identifikovat významné změny, nové postupy a požadavky při provádění auditu po přijetí Mezinárodních auditorských standardů jako základních profesních předpisů auditorské praxe v České republice. Práci tvoří tři věcně ucelené části, v první části je pojednáno o původu auditorské profese, jejím vývoji v celosvětovém aspektu a následně také v České republice, pojetí a významu auditu, profesní legislativě a organizaci a profesních předpisech. Druhá část práce se zabývá detailními postupy auditorské společnosti při provádění auditu, ve kterých jsou aplikovány požadavky Mezinárodních auditorských standardů. V závěrečné části práce jsou uvedeny identifikované významné změny v přístupu a procedurách auditorské společnosti vyplývající z aplikace uvedených standardů.
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