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Ethics of Auditors, Tax Advisers and Accountants
Jakoubková, Veronika ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Audit DRAMBORA for Trustworthy Repositories: A Study Dealing with the Digital Repository of Grey Literature
Pejšová, Petra ; Vaska, Marcus
This paper will present DRAMBORA (Digital Repository Audit Method Based on Risk Assessment), a methodology and tool for auditing a trustworthy digital repository of grey literature. DRAMBORA is an online instrument which helps organizations develop documentation and identify the risks of a digital repository. DRAMBORA is accessible from http://www.repositoryaudit.eu. The paper will also summarize prevailing advantages and disadvantages of DRAMBORA. The second part of this paper will describe the audit of the National Repository of Grey Literature (NRGL) as a trustworthy digital repository using DRAMBORA as part of creating a digital repository of grey literature in the National Technical Library (NTK). The most important outcome of the audit was represented by the identified risks connected to the repository and potentially endangering its operation, quality, image, and other features. The main principle of the DRAMBORA audit and, at the same time, its main contribution, is its iteration (i.e. its repetition after a certain time period in new conditions when the original risks are reassessed; the measurements adopted for solution are assessed and new risks are identified).
Fulltext: idr-145_2 -  PDF
Slides: idr-145_1 - PDF
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Data Quality Audit Methodology
Kotek, Aleš ; Slánský, David (advisor) ; Pour, Jan (referee)
The goal of this thesis is to summarize and to describe all available know-how and experiences of Adastra employees related to Data Quality Audit in organization. The entire thesis should serve as a guideline for sales and implementation staff within the Adastra Corp. The first part of this thesis (chapter 2 and 3) is generally concerned with Data Quality, i.e. provides various definitions of Data Quality, points out importance/relevance of Data Quality in organization and describes the most important tools and Data Quality Management Solutions. The second part (chapter 4 and 5) uses the theoretical basis of the previous chapters and form the main methodical part of this thesis. Chapter 4 is rather focused on business/sales side, defines the most important terms and used principles, and is considered as a necessary precondition for correct understanding following chapter. Chapter 5 shows detailed procedures of Data Quality Audit. Single activities are written in a standardized form to ensure clear, accurate and brief step description. The result of this thesis is the most detailed description of Data Quality Audit in Adastra Corp. including all identified services/products.
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Auditors´ procedures by verifying financial statements in practice
Pavlík, Jan ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis focuses on the problematic of financial statements auditing. In the first chapter historical development on auditing in highly developed countries in Europe and in the Czech Republic is characterized. The second part describes legal and ethical auditing requirements in the Czech Republic. In the third chapter auditors' procedures and techniques which are in progress from accepted contracts to issued auditors' report are explicated. The final part is focused on concrete auditors' procedures by verifying accounts receivables and inventories in a practical application in the case of two real companies.
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Auditing procedures for verifying receivables and payables
Fandelová, Pavla ; Roubíčková, Jaroslava (advisor) ; Nováková, Lenka (referee)
Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.
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Goals and framework of audit for the verification of financial statements in practice
Kořistka, Martin ; Roubíčková, Jaroslava (advisor) ; Grygerová, Hana (referee)
Goals of this thesis are following: Explanation of audit framework in the Czech republic and practical example of verification od financial statements. The thesis explains basic definition and historical development of audit profession. The thesis explains international harmonisation of audit, mainly focused on International standards on auditing and Direction 2006/43/ES. It is also devoted to legal and professional framework mainly focused on law number 93/2009, Chamber of auditors of the Czech republic and Ethical codex. Finally, the thesis shows practicle example of verification of financial statements. The fourth phase of the audit process is demonstrated on the ABC, a.s.
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Audit documentation in practical application
Kraftová, Zdeňka ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.
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International Standards on Auditing
Konětopský, Filip ; Králíček, Vladimír (advisor) ; Dubský, Jaroslav (referee)
The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Clarity project was in progress between 2003 and 2009. It was aimed at clearing standards, increasing clarity and facilitating their interpretation.
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Audit of the annual report (comparison of the selected companies)
Mikšovská, Lenka ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The goal of the submitted thesis "Audit of the annual report (comparison of the selected companies)" is to introduce the process of the audit of the annual report. I have compared the annual reports of selected companies because of the considerable differences between the annual reports prepared by the individual companies. At first I have analysed the each annual report of selected company in terms content and presentation and in the final part I have assessed gained knowledge.
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