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Audit of inventories
Mikulů, Petra ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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Internal audit and process optimization
Kadlec, Pavel ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Changes in understanding the role of internal audit and the changing needs of executive managers leads to the more frequent use of internal auditors as independent consultants. The aim of this diploma paper is to acquaint the reader with a wide range of activities and principles of the internal audit work of internal auditors. The second part deals with process optimization which has recently become ever more important concern of the work of internal auditors. The practical part demonstrates an example of the analysis and optimizing processes and corporate's management. This analysis is based on the real process audit and process optimization.
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Closing and preparing financial statements
Kopecká, Taťána ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company.
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[13:10:23] Lenka Weingartová: Website auditing and its influence on competitive strength of organizations
Bacík, Jan ; Molnár, Zdeněk (advisor) ; Drašnar, Jindřich (referee)
The main purpose of this diploma thesis is to analyse the extent to which is the use of internet websites exploited by logistic companies. After executing an audit, the determined results are evaluated and some correct solutions are proposed. The diploma thesis is divided into a theoretical and a practical section. The theoretical section is concerned with essential aspects of high-quality websites. These aspects are usability, accessibility, search engine optimization, technical design and graphical design. These were the foundations for creating an audit framework, which was then used for analysing individual websites. The practical section consists of a detailed audit of a logistic company. It also contains user testing which is based on observing randomly selected respondents. After the detailed audit, the summary of individual audits follows. The output of this thesis is an overview of the website presentation quality of the logistic companies with varying size. The main contribution of this diploma thesis is a complex survey and status comparison of the logistic companies' websites.
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Occupational safety and health management system in production company Saint-Gobain Sklo ČR s.r.o.
Kloziková, Iva ; Dvořáková, Zuzana (advisor) ; Gieslová, Eva (referee)
My diploma thesis is focused on the occupational health and safety system in production company Saint-Gobain Glass ČR s.r.o., which is part of the international concern Saint-Gobain. Question of employees' safety and health is very important for this concern, occupational safety and health management system is elaborated in Frame of reference document, and all the affiliated branches gradually implement concern's requests to their own systems. In the theoretical part I made an overview of health and safety regulations' history, legal requirements, which companies have to meet, and institutions, which cover this field in Czech Republic. In the practical part I assess how documentation for health and safety system complies with legal requirements and afterwards I assess how company meets concern's requirements. I have used concern's tool, 20 steps audit, to evaluate the system, which consists of approximately 200 questions regarding all the fields of industrial hygiene and safety. The result of the audit has showed the implemented system works on a basis to comply with legal requirements, but still doesn't fulfill all the concern's rules. Company still has a long way to meet concern's vision.
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Accounting and audit of sports clubs
Pechanec, Lukáš ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The introduction of my diploma work concentrates on historical development of audit, especially that one in Great Britain.It depicts the legislative adjusting the audit and the novelties of the new Law about auditors which started to be in force in April 2009. The theoretial part captures the account specificities of sport clubs and their occurrence in the world.The auditor's attitude is indicated in the next part focused on speicific problems.The practical part presents the audit of a sport club. A special attention is drawn on a variety of specificities and the auditor's attitude. My diploma work should help the auditor's assistants get familiar with the problems of sport clubs as this topic has seldom beeen published.
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The evolution of audit according to Czech legislation in the Czech Republic
Knauerová, Monika ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
The thesis framework lies in the analysis of audit growth in the Czech Republic specifically in its legal modification. Initial analysis is based on statutory audit directive 2006/43/EC including new audit infrastructure such as public oversight and systems of quality assurance. Czech legislative acts before and after April 2009 are also considered with respect to digests 254/2000 and 93/2009. A study of the implemented legislation seen in directive 2006/43/EC and its effect in the Czech Republic is undertaken and reviewed.
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Audit of the Safety Management System (in Selected Parts of Company ČEPRO a.s.)
Malá, Jana ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The goal of this thesis is a verification of the safety management system in the company ČEPRO, a.s. The thesis consists of theoretical and practical parts. The theoretical part deals with legislation of OSH, terms of occupational safety and health, prevention of major accidents protection of environment,process of risk management and programme "Bezpečný podnik". The practical part describes a process, results and measurements of an audit of the safety management system in ČEPRO, a.s.
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Continuous audit of financial statements - chosen methods and procedures
Šiovič, Michal ; Dvořáček, Jiří (advisor) ; Boráková, Helena (referee)
This diploma work deals with Continuous audit of financial statements. The goal of this work is to describe chosen methods and procedures of this kind of audit. The first part of the text belongs to the description of laws and rules accordind to financial accounting and financial audit. Procedures and methods used in financial audit are described in the second part of the text. I was able to gain such a knowledge of these procedures and methods while working as an assistant of financial auditor in Cyech Republic. This work should be useful for anyone who is thinking about becoming a financial auditor, or an assistant.
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