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Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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Audit of fixed assets
POLNAROVÁ, Taťána
The thesis deals with the audit of fixed assets from the perspective of national and international legislation, but also focuses on the work of an auditor in an international company. The objective of the audit was to verify a selected area of the financial statements. The audit was performed in accordance with the applicable legislation on auditing in the Czech Republic, i.e. the Act on Auditors, the Code of Ethics, International Standards on Auditing and its related application clauses. All preliminary activities performed prior to the commencement of the audit, such as risk assessment of the engagement, verification of the internal control system, fraud risk assessment and determination of materiality level, were performed. In addition, the part of the financial statements examined, the fixed assets area, was verified by means of reliability tests, substantive tests and detailed tests. Data synthesis was used to evaluate the results of the fixed asset audit and to prepare the basis for the auditor's report. Finally, the auditor's report was prepared and recommendations for the company in the area of fixed assets were formulated.
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Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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Internal Control System
Beránková, Markéta ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
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