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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Audit procedures for the verification of financial statements in practice
 Tesková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Financing of higher education in the Czech Republic
 Tesková, Jana ; Urbánek, Václav (advisor)
This thesis examines the system of higher education in the Czech Republic, describes its shortcomings and discusses the possibility of cofinancing study by students. It focuses on economic aspects of higher education and describes financing of higher education in the Czech Republic. This thesis analyses contemporary level of higher education, it compares important indicators with members of OECD and tries to find main drawbacks of financing of higher education. It presents different models of student contribution in distinguished countries. It makes clear arguments for and against scholfee and discusses the possiblity of schoolfee in the Czech Republic. This thesis covers the project of student financial support that is contained in the " White book of tertiary education".
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