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Business Ethics in a Company Precheza, a.s.
Janáková, Monika ; Světnický, Tomáš (referee) ; Putnová, Anna (advisor)
The Thesis is devided in two parts, the theoretical and the practical part. The first one treats of the theoretical hypothesis of a business ethic issue. The second part is concentrated on analyzing the currently statement of the business ethic in the company Precheza a.s. conducted by questionnaire in the staff area.The sense of questioning is to find out the employe´s attitudes to the business ethic situation.The essential part of the practical work represent some items for enforcing the Precheza´s business ethic and for making better the currently statement.
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Social Audit in Ager Company
Neplechová, Kateřina ; Kelblová, Zuzana (referee) ; Putnová, Anna (advisor)
This diploma work deals with an actual theme which is the ethic in business and the social audit. It includes a view of the main concepts, beyond there is documented the situation in the firm. There is realized the social audit based on the acquired information and is suggested a Code of the Ethics.
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Social Audit in GEOtest Brno Company
Kristenová, Lenka ; Dvořák, Vít (referee) ; Putnová, Anna (advisor)
This master´s thesis deals with an actual theme, which is the business ethics and the corporate social responsibility. It includes view of main concepts. Then is documented situation in GEOtest Brno Company and realized the social audit. Results of the questionnaire research are analysed and completed by concept of introduction.
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Business Ethics in a Company Precheza, a.s.
Janáková, Monika ; Světnický, Tomáš (referee) ; Putnová, Anna (advisor)
The Thesis is devided in two parts, the theoretical and the practical part. The first one treats of the theoretical hypothesis of a business ethic issue. The second part is concentrated on analyzing the currently statement of the business ethic in the company Precheza a.s. conducted by questionnaire in the staff area.The sense of questioning is to find out the employe´s attitudes to the business ethic situation.The essential part of the practical work represent some items for enforcing the Precheza´s business ethic and for making better the currently statement.
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Social Audit in Ager Company
Neplechová, Kateřina ; Kelblová, Zuzana (referee) ; Putnová, Anna (advisor)
This diploma work deals with an actual theme which is the ethic in business and the social audit. It includes a view of the main concepts, beyond there is documented the situation in the firm. There is realized the social audit based on the acquired information and is suggested a Code of the Ethics.
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Social Audit in GEOtest Brno Company
Kristenová, Lenka ; Dvořák, Vít (referee) ; Putnová, Anna (advisor)
This master´s thesis deals with an actual theme, which is the business ethics and the corporate social responsibility. It includes view of main concepts. Then is documented situation in GEOtest Brno Company and realized the social audit. Results of the questionnaire research are analysed and completed by concept of introduction.
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Ethics of auditors in practice
SVOJŠOVÁ, Pavlína
In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
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