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Verification the financial statements of the selected company
Hadravová, Lenka ; Müllerová, Libuše (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part which includes the presentation of the company itself and subsequent application of the theory to DACHSER Czech Republic co.
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Verification the financial statements and annual reports of the selected company
Špetová, Aneta ; Müllerová, Libuše (advisor) ; Motejzík, Jan (referee)
The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in terms of international standards and the czech law. The main legal standards are Directive of the European Parliament and of the Council 2006/43/EC., Act No. 93/2009 on Auditors and International Standards on Auditing. The third chapter defines the professional audit regulatory and characterizes the Code of Ethics. The fourth chapter focuses on the use of audit methods and procedures during the audit engagement. The last chapter of the theoretical basis discusses an audit documentation, as one of the possible means of proof audit trail. The last chapter of the thesis is represented by a practical part where the specific entity Zemský hřebčinec Písek státní podnik presents selected audit procedures and methods with a focus on work as an assistant of the auditor. An important part of the thesis consists of an annex that contains selected parts rather stable and normal component auditor's documentation.
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Testing of selected items of financial statements from the auditor's perspective.
Kováč, Tomáš ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and the audit. The third and final theoretical chapter describes the methodology and steps of the audit and all the activities that audit involves. The fourth, practical chapter includes explained methodology on selected financial statement items such as tangible and intangible fixed assets, personnel expenses, short-term financial assets, inventory, receivables, equity, reserve fund, revenues and expenses related to their own production and production margin.
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Verification of the financial statements and annual reports of the selected company by the auditor
Ambrozová, Michaela ; Králíček, Vladimír (advisor) ; Smělý, Jiří (referee)
The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes annexes that contain the particular company financial statements and auditor's report.
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Audit of annual financial statements
Krejčí, Filip ; Müllerová, Libuše (advisor) ; Pelikánová, Anna (referee)
The thesis focuses audit of annual financial statement. Theoretical part addresses Czech legislation which sets rules, content and form for elaboration of financial statement. It also describes situation when international accounting standards can be utilised. Czech audit regulation is explained together with demands placed on auditing profession. Finally, it analyzes preparation of an accounting entity and audit procedures from order receipt to audit opinion. Practical part covers real financial of a real unnamed company.
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Audit procedures applied in insurance companies
MATLACHOVÁ, Petra
The aim of this thesis is to assess the effectiveness of certain audit approaches and to propose an optimum solution for quality in the particular conditions of an insurance company. To reach this goal the specifics of the audit of financial statements of insurance companies will be defined, beginning with an outline of the essential processes in insurance companies and identifying the main inherent risks from the auditor's perspective, identifying controls applied by insurance companies to prevent or detect mistakes due to inherent risks and proposing essential substantive tests to verify particular balances in financial statements, and ending with a proposal for an optimum audit approach in the particular conditions of an insurance company. The thesis is divided into two parts a general background and its application. The content of chapter 3 provides a general background of insurance as a general area (chapter 2.1), financial statements of an insurance company (chapter 2.2) and audit as a general area (chapter 2.3). The objective of these chapters is to present readers with this issue and to introduce them to this area rather than provide a detailed analysis of the insurance business as whole or an assessment of general audit. The application of the background in the conditions of insurance companies is the topic of chapters 4 and 5. Chapter 4 represents the core of this thesis as it includes a description of processes in an insurance company, identification of the main inherent risks, specifics in planning an audit of an insurance company, internal controls implemented by an insurance company and substantive tests. Based on chosen measures differentiating insurance companies and distributing them into groups based on their similarities, chapter 5 sets out the most appropriate audit approach with the aim of maximizing audit efficiency.
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Audit of the financial statements in a manufacturing company STROJMETAL KAMENICE Ltd.
Vorlová, Šárka ; Nováková, Lenka (advisor) ; Zelenka, Vladimír (referee)
The bachelor thesis is focused on the audit of financial statements in a manufacturing company. The work si divided into theoretical and practical part. The subject of the theoretical part is the basic characteristics of the audit, auditors and regularization of the financial statements. Also it focuses on the individual phases an audit of financial statements. In the practical part presents a concrete manufacturing company, its accounting policies and methods. At last section are applied to the findings of the theoretical part of this company, focusing on the audit of fixed assets and thne an evaluation of the audit.
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The audit from the perspective of the audited entity
Layerová, Jana ; Králíček, Vladimír (advisor) ; Janda, Antonín (referee)
This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit procedure is processed in details. The main emphasis is put on the moments, which affected the audited entity in the meaning that it is necessary its active cooperation with auditor, for example communication with auditor during the contract for audit, providing of various background materials for audit or negotiations of management with auditors during the audit. In the second, practice, part of this thesis the theory is put into practice in the real existed entity NÁBYTEK a.s.. The main goal is to map the audit of NÁBYTEK a.s. from the perspective of the audited entity, not from the view of auditor or auditor's company.
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Selected audit procedures
Ryšavý, Jan ; Pelák, Jiří (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on analysis of selected audit procedures. Theoretical definition of conditions for statutory audit and necessary requirements according to standards on auditing are featured in the thesis. It analyses audit risks and the concept of materiality during audit. Descriptions of audit procedures are focused on cash and cash equivalents, property, payroll expenses, equity, accounts receivable, accounts payable and physical inventory inspection.
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