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Professional Responsibility of Auditors and Tax Advisors
Dohnálek, Pavel ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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Profession of the tax advisor in selected countries of the EU
Tuček, Jan ; Skálová, Jana (advisor) ; Neužil, Radek (referee)
The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.
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Ethical responsibility of auditors, tax advisors and accountants
Daňková, Pavlína ; Dvořák, Martin (advisor) ; Žárová, Marcela (referee)
The Bachelor thesis deals with the issues of etiquette and professional responsibility of auditors, tax consultants and accountants. The main sources are especially valid legislative regulations and ethical codes stipulated for these professions. The goal of the thesis is to make comparison of these related professions from the view of legislation, ethical requirements and possibilities of prevention from violating professional responsibility. It also focuses on the extent of individual professions´ responsibilities towards both clients and institutions associating these specialists. The thesis concentrates on the role of these institutions with respect to supervision of the ethical and other rules. I treated these issues by processing and subsequent application of expert information. The thesis is concluded by summary and proposal of measures leading to the improvement of current situation and to the preservation of the status of the mentioned professions in the society.
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Professional liability of auditors and tax advisors
Svoboda, Jiří ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.
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Electronic communication with the tax authorities
Hajdušek, Tomáš ; Novotný, Ota (advisor) ; Vodička, Milan (referee)
The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
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Professional liability of auditors, tax advisors and accountants
Králová, Jana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The thesis focuses on professions of auditors, tax advisors and accountants. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. The thesis characterizes audit including its basic types, describes requirements of the auditing activity and working practices of the auditor. It also defines tax consulting and tax system of the Czech Republic, defines job description of tax advisor and reveals the upcoming changes in the Czech tax legislation. The following part focuses on the profession of an accountant, informs about the legislative regulations of Czech accounting, focuses on certification of the accounting profession and also describes mistakes, which can occur in accounting practices. The last part of the thesis contains a comparison of the discovered information and defines differences and similarities.
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