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Audit risk in planning and testing revenue in the terms of Czech accounting standards
STRNADOVÁ, Michaela
The aim of the thesis is to analyze the substantive tests focused on revenue of selected companies and to evaluate identified risk areas. This thesis is divided into two parts. The first, theoretical part contains the definition, aim, function and types of audit. Then the auditing legislation is defined and the profession of auditor is presented. At the end of the first part, the phases and activities that are performed during the audit of the financial statements are described. The first part is completed by a short chapter dedicated to the forensic audit. The second part is devoted to practical application. Firstly, the selected companies are shortly presented and consequently a materiality level is set for each of them. Then, the level of the internal control system is assessed and the audit risk determined. After that, external and internal risk areas, that may affect reported revenue, are identified. Finally, the impact of identified risk areas on the audit risk and the possible adjustment of the materiality levels are assessed.
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Stress load in a specific job
Strnadová, Michaela ; Michálek, Pavel (advisor) ; Daniel, Daniel (referee)
This thesis called The stress load in a specific job is divided into theoretical and empirical part. The theoretical part contains three main chapters. The first one describes the terms such as stress, mechanisms of stress reactions, prevention, mental hygiene, regime (way of living) in general.
The second part related to the work stress describes the main stressors in a working environment and the impact of the stress on a job performance.
The third part relates the job description of the employees in media company in relation to the stress and coping with stress.
The empirical part is devoted to the research, which is conducted through a questionnaire survey. The questionnaire was developed on the base of expressed hypotheses and it is composed of the three sections: 1) causes of stress, 2) symptoms of stress, 3) strategies of coping stress.
Collected data indicate the level of the stress-workers in the media company, the most common stressors and the way how to prevent the stress.
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Reporting of tangible fixed assets according to Czech and international accounting standards
STRNADOVÁ, Michaela
The aim of the bachelor thesis is to describe the reporting of tangible fixed assets in terms of Czech legislation and International accounting standards, which is used by companies located in the Czech Republic. The contents of the theoretical part is the definition of the reporting of fixed assets from the perspective of Czech accounting standards, which consists of definition, acquisition, valuation, depreciation, technical evaluation and elimination. Followed by the definition of the reporting of fixed assets from the perspective of International accounting standards with the same parts. The comparison between these two methods is concluded into the theoretical part. The practical part of this bachelor thesis is elaborated on the basis of specified examples. These examples are resolved with information from company ABC, s.r.o. The solution is performed first by using Czech accounting standards and then using International accounting standards. For each example the differences are indicated and described.
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