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Audit in banking
Sedláček, Jiří ; Půlpánová, Stanislava (advisor)
The bachelor thesis is focused on audit in banking. In the beginning there is the explanation of differences between internal and external audit, attitude of auditor toward a bank and relations among bank, auditor and central bank. In the next part there is the determination of control system and procedures during the review of financial statements and related regulations. Regulations are described in connection with capital adequacy and compliance as well. Necessary part of audit is formal requirements as for example the audit verdict. In conclusion is explained, what basic regulations created in Czech National Bank are, and how CNB exacts them. Audit is also important for CNB's supervision at the distance. In the end of the chapter there is short note of internal audit in central bank to allow readers the comparison with previous information.
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Audit of Financial Placement in Insurance Companies
Valenta, Petr ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The thesis provides comprehensive overview of financial placement in insurance companies including practical aspects and assessment of impact of financial crisis on investment strategy of insurance companies. The aim is to emphasise importance of statutory audit as a guarantee of trueness and fairness of financial statements. The thesis also describes most common audit methods applied in financial placement area.
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Municipality economic reviews of municipalities
Baranová, Petra ; Nováková, Štěpánka (advisor)
The subject of the bachelor thesis "Municipality economic reviews of municipalities" is to bring a near municipality economic review of municipalities in the Czech Republic. Each municipality is required to let its financial management to the reviewed by the law. The bachelor thesis has four parts. The first part inquires into the position and role of regions in the municipality economic review. The second part outlines differences between economic review in the region and audit. The third part is focused on the subject of economic review, as is defined in the law n. 420/2004 Sb. In the last part there is defined the situation in Zlínský kraj.
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Methodology for audit of webpages
Jirsa, Tomáš ; Molnár, Zdeněk (advisor) ; Drašnar, Jaromír (referee)
Websites have a significant impact on the competitiveness of organizations. Therefore it is necessary to deal with aspects that affect their success. At least it is worth to detect weaknesses which can be repaired with minimal effort and which baffle effective use of the site. It is possible to use quite a number of audit methods and tools but the global approach to this issue is missing. The aim of this thesis is to create audit methodology and its implementation into the online tool, to allow automatic audit performance. I first describe aspects of success of a website such as search engine optimization, accessibility, usability, information architecture and information value. Then I analyzed the methods and tools for webpages audit and explored the possibilities of their system integration. This enabled me to design the optimal process of audit and realize the tool which is the main output of the thesis and is enclosed on the CD. The benefit of this tool lies primarily in the comprehensive conception which focuses not only on a certain area, but tries to evaluate all possible facts within a single analysis. The advantage of the tool is its mass utilization. It allows detection of possible errors and solutions proposition with minimal costs and without the need of special knowledge. The tool contains several unique algorithms that check some aspects of sites and eliminate manual verification.
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The regulation of accounting and business conditions in Spain
Jindřichová, Monika ; Skálová, Jana (advisor)
This Thesis brings closer the Kingdom of Spain, which offers a wide range of opportunities and high-quality conditions for life and business. It focuses on the potential Czech businessman, who is considering entry into this country. Therefore, it sporadically contains comments on the situation in the Czech Republic. Although only marginally, the Thesis outlines from the beginning also other specifics according to Spain as important phone numbers, opening hours and a brief geographical overview of the Kingdom. Another section is devoted to the business sector in accordance with structure of economic sectors, types of business entities and their establishment. It also briefly represents taxation connected with entrepreneurial activity. The most significant and most important part is oriented on the Spanish accountancy, which is primarily based on Spanish legislation. Means of the Commercial Code and royal decrees defines accounting of larger companies, shortly, accounting of subjects marked as PYMES. Another part of Thesis is devoted to auditing -- inseparable part of book-keeping area. Before the concluding words is located a page containing opinions of people doing business in Spain and a summary of the current situation in the country for entrepreneurs.
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Problems of inventory with in light of Czech accounting recipes and international standards with enlargement about audit given to areas
Dobrovolná, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.
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Audit of Commercial Insurance Company
Vyoralová, Kateřina ; Bokšová, Jiřina (advisor) ; Štefánik, Ivan (referee)
The goal of the submitted thesis "Audit of Commercial Insurance Company" is to introduce the process of the audit of the insurance company. Theoretical part of the thesis contains a general introduction to audit, general auditors procedures and audit legislation. Practical part describes the audit of commercial insurance company with main focus on audit of the financial investments, gross premiums written, technical reserves and claim payments.
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Accounting system in Vietnam
Nguyen, Thuy Linh ; Žárová, Marcela (advisor)
This thesis focuses on the accounting system in Vietnam.The beginning of thesis briefly summarizes the evolution of accounting in Vietnam. It further deals with the accounting regulation and it mainly by the general standard No. 1, the accounting law, the specific accounting legislation for companies. The end of thesis is a study about auditing on Vietnam. The work pays attention to current requirements to obtain a certificate for operate the accounting and auditing services in Vietnam.
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