|
|
Opatření vedoucí k odstranění chyb při auditu účetní závěrky
Ťoupek, Jiří
This diploma thesis deals with audit of financial statements, it will include a proposal for measures to eliminate potential errors during the audit. First of all the thesis defines audit services from the point of view of law, which is closely associated with the activities of The Chamber of Auditors of the Czech Republic as well as with international auditor standards. After that the basic concepts and individual stages in providing auditor services will be described. In the second half of the thesis there will be space for the analysis of audit of financial statement and reporting in practical terms in the selected accounting entity.
|
|
|
Determinace rizikových oblastí při auditu účetní závěrky
Štoudková, Kateřina
The diploma thesis deals with the issue of audit in companies. The aim of the thesis is to identify risk areas in the audit of financial statements. In order to achieve the goal, an audit of the company X was done. In the thesis,a questionnaire survey was carried out in connection with the determination of risks in the audit, when the respondents were auditors. The results of questionnaire survey were checked and they were discovered the next risk areas in audit. At the end of the thesis there have been described risk areas of the financial statements. This result was made by communicating with employees of different companies. All the results of the work were summarized and also it was made a suggestion to solve problems such as errors and fraud in accounting and audit areas.
|
|
|
Internal audit and its importance in the company
Vašíčková, Kristýna ; Vokáčová, Lucie (advisor) ; Kala, Václav (referee)
The aim of this work is to evaluate the usefulness of internal audit in a specific organization, which is focused on information and communication technologies. The first part of the document describes theoretical background obtained by comparation literature and Internet sources analyzing. There is also described the history of the internal audit, its importance and development, the progress of the internal audit, the final report, the types of internal audits and the difference between internal and external audit.. The second section contains conclusion of practical activities based on specific company. In the beginning, there is description of internal audit and control department, which was observed over a certain time interval. It was being studied what types of internal audits are performed in the company, how the audits are carried out, findings and deficiencies identified during internal audits and cooperation among internal and external auditors. and comparison between practice and theory. The conclusion is compared with the theory and practice of the evaluation of the situation and the internal audit function in the company. It is assessed that the internal audit in this particular company has its justified place. Their contributions are mainly in saved costs and detect errors in working practices. They were recommended only two possible improvements for a better functioning of the department. The management was advised to set up an audit committee, for greater independence of the internal audit. The second recommendation resulted from the interviews with the auditors regarding their education, where there is great potential for improving a company should consider investing in this area.
|
|
|
Internal audit and its importance in business management
Černá, Jitka ; Pánek, Pavel (advisor) ; Michal, Michal (referee)
The bachelor thesis is oriented on the characteristics of goals and tasks of the internal audit and the assessment of its importance in the system of managing the state organization The Railway Infrastructure Administration (SŽDC). First, the theoretical basis is processed and analyzed from the literature and online sources regarding of the given issue.
The author characterizes the selected company, attention is paid to the department conducting internal audits.
On the basis of practical knowledge of the primary activities of internal auditors, the author devotes the first work methodology of the audit and subsequently selected the audited process.
Finally, the author suggests to evaluate the potential risks of internal auditing.
|
|
| |
guest ::
