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True and fair view of accountancy roles of internal and external audit
HORÁKOVÁ, Kateřina
The thesis deals with definition of activities and roles of internal and external audit in context of providing true and fair view of accounting. These issues are solved from the point of view of Czech accounting standards and also in comparison with IFRS. The thesis is divided into two basic parts theoretical and practical. The theoretical part defines basic terms and introduces the procedures of internal and external audit. The thesis also deals with main legislation which adjusts activities of auditors. It also includes specifications of Czech and international legislation which auditors have to follow and definition of true and fair view. The practical part deals with audits of two accounting units in stage of identification of risks. Accounting unit A has implemented internal audit which uses model COSO for identification of risks. Accounting unit A is under an obligation to have their financial statements verified by external auditor. Accounting unit B is also under an obligation to have their financial statements verified by external auditor and the same time they transform their financial statements to IFRS. According to above mentioned procedures it was possible to evaluate the individual roles of internal and external auditors.
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Tax and accounting aspects of external corporate financing
Vytisková, Věra ; Procházka, David (advisor) ; Černý, Václav (referee)
The diploma thesis includes analysis of leasing and credit. It deals with history, legal framework, accounting aspects from both perspectives - Czech Accounting Standards (CAS) and even International Financial Reporting Standards (IFRS), defines and characterizes different kinds of these two types of external financing. In the practical part is compared financial leasing and customer credit from the perspective of the tenant or recipient of the credit. The examples that are used in the diploma thesis are real examples from practice. Both types of external financing are analyzed from two aspects (according to CAS and IFRS).
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The Including of IFRS into the Subject Accounting at the Secondary Schools of Economics
Kuželová, Simona ; Berková, Kateřina (advisor) ; Müllerová, Libuše (referee)
In my master thesis I am dealing with the question of involving the subject International Financial Reporting Standards into the subject Accounting at the Secondary schools of Economics. IFRS are shortly introduced in the first chapter. In the next chapter are discussed the reasons pro and con involving this question into the subject system, they are supported by recently made researches and knowledges. This chapter last but not least contains own analysis of school educational programs of chosen Secondary schools of Economics. The third chapter summarizes the results of questionnaire research among the secondary school teachers of accounting. The last and fundamental chapter of this thesis already involves the own suggestion of the subject International standards within Accountin with the presentation of concrete examples and possible procedure of the teacher.
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Financial assets of commercial insurance companies in the Czech Republic
Jelínková, Eliška ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The graduation thesis deals with financial assets in commercial insurance companies in the Czech Republic. The theisis defines financial assets in commercial insurance companies in the Czech Republic, describes financial assets as a part of financial invesments and defines specific reporting, initial valuation and appreciation of the balance sheet day. Czech legal regulations are compared with International Financial Reporting Standards regulations. The graduation thesis decsribes and critically assesses the valuation of financial assets on the balance sheet day in the commercial insurance companies in the Czech Republic.
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