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Focus on Audit Services in the Czech Republic in the Selected Small Audit Companies
Uminská, Karolína ; Ficbauer, Jiří (referee) ; Křížová, Zuzana (advisor)
In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
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Implemetation of an e-learning system for tax consultants and auditors
Michálek, David ; Pospíchal, Robert (referee) ; Dvořák, Jiří (advisor)
E-learning is being increasingly viewed as an important activity in the field of distance and continuing education. Web-based courses offer obvious advantages for learners by making access to educational resource at any time or place feasible. The Czech Chamber of Tax Consultants and Auditors is is among other activities also responsible for training and educating of its members in the Czech Republic. To meet this mission in the most effective way, I will describe the implementation of an e-learning platform and corresponding courseware which will assist to deploy its training mission. This thesis presents the deploy of the e-learning system for The Czech Chamber of Tax Consultants and Auditors
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Focus on Audit Services in the Czech Republic in the Selected Small Audit Companies
Uminská, Karolína ; Ficbauer, Jiří (referee) ; Křížová, Zuzana (advisor)
In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.
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Quality control in the auditing profession
Hubáčková, Jana ; Müllerová, Libuše (advisor) ; Soldát, Jiří (referee)
The thesis deals with the current topic quality control in the auditing profession. The quality of audit services is under the international harmonization as well as the financial reporting to achieve the results of audit procedures to be internatinally comparable. The thesis is very closely focused on the form and performace of quality control of Czech audit entities done by the independent authority The Chamber of Auditors of the Czech Republic, respectively by the control entiy named Supervisory Committee. The aim of the thesis is to verify the hypothesis related to year-on-year increase in audit procedures and the audit file quality with the assumption that the increase of quality is enhanced by the quality control from the side of internal or external quality controller. The hypothesis is at the end of the thesis verified as a reset of the practical part of the thesis in which is analyzed and assessed quality of specific audit file. The audit file was chosen intentionally for the purpose of the aim of thesis, to compare the quality of audit file before and after the internal quality control. The result of this comparison is that the quality of audit procesuders and audit file is strongly positively dependent on the quality control and performace of quality control is effective.
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Implemetation of an e-learning system for tax consultants and auditors
Michálek, David ; Pospíchal, Robert (referee) ; Dvořák, Jiří (advisor)
E-learning is being increasingly viewed as an important activity in the field of distance and continuing education. Web-based courses offer obvious advantages for learners by making access to educational resource at any time or place feasible. The Czech Chamber of Tax Consultants and Auditors is is among other activities also responsible for training and educating of its members in the Czech Republic. To meet this mission in the most effective way, I will describe the implementation of an e-learning platform and corresponding courseware which will assist to deploy its training mission. This thesis presents the deploy of the e-learning system for The Czech Chamber of Tax Consultants and Auditors
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