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Verification of the financial statements and annual reports of the selected company by the auditor
Ambrozová, Michaela ; Králíček, Vladimír (advisor) ; Smělý, Jiří (referee)
The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes annexes that contain the particular company financial statements and auditor's report.
Deferred tax according to Czech accounting legislation
Ambrozová, Michaela ; Jirásková, Simona (advisor) ; Pelák, Jiří (referee)
My bachelor thesis explains the term of deferred tax, its calculation and accounting and main titles leading to the calculation of deferred tax. The thesis is also focused on the influence of deferred tax on disposable profit and income tax. For the illustration the bachelor thesis contains examples of the calculation and accounting of deferred tax and the calculation of disposable profit and income tax payable. The thesis also includes analysis of deferred tax of P-D Refractories CZ a.s. for a period of six years.

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