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Geneze a budoucnost auditorské profese
Peřinová, Aneta
Peřinová, A. The genesis and future of the auditing profession. Diploma thesis. Brno: Mendel University, 2023. The diploma thesis focuses on the genesis and future of the auditing profession. First of all, the genesis of the auditing profession and external audit as such is defined in the thesis with the use of description and analysis. Subsequently, a comparison is made of the final audit obligations, especially in the Visegrad Four countries, but also in other European countries where the legal audit obligation has been modified in recent years. Through a questionnaire survey, whose respondents were persons performing statutory audit in the Czech Republic, it is then examined whether the currently set criteria for external audit correspond to the business environment of the 21st century or whether they should be changed. As a result of the thesis, specific impacts on the Czech business environment will be determined if the criteria for mandatory external audit in the Czech Republic are changed.
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Regulation of Accounting and Taxes in the Ukraine
Dubatolkina, Tetyana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The work explores questions of accounting, in particular: how the accounting system was formed in the Ukraine, what are the legal principles of regulation of the accounting and tax system, the specificity of audit activities in the Ukraine. The work is divided into four chapters. The first chapter describes the history of accounting, which is important for understanding the current situation and assessment the possible directions of development of this system.The second chapter examines the legal aspects of regulation of the accounting system, describes the main principles of the law of the Ukraine "About Accounting and Financial Reporting in the Ukraine" and the system of national accounting standards, defines the obligations of accounting entities. The third chapter describes the tax system of the Ukraine, deals with the specifics of the Tax Code and the specificity of corporate income tax in Ukraine. The fourth chapter deals with the subject of the audit profession in Ukraine. The conclusion of the work is analysis of auditor's activities, accounting and tax system and Identification of gaps in conditions of the Ukrainian economy.
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Evolution of the audit profession
Ryznerová, Magda ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.
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Audit in Czech republic
Laurová, Ilona ; Roubíčková, Jaroslava (advisor)
Audit in Czech republic is very young branch and his development is not final. Auditing is very important for top management, a his meaning always "grows". Summary of theoretic informations, illustration historical process and his causes, representation auditors'profession -- it was objektive of my work.
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