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Audit of financial statements and the comparison with due diligence services
Dvořáková, Sabina ; Roubíčková, Jaroslava (advisor) ; Králíček, Vladimír (referee)
The aim of this thesis is to describe a process of audit and due diligence of an accounting entity. The work is devided into two parts, the first part is theoretical and the second one is practical. The theoretical part is focused on description of audit including audits procedures. This part is followed by determination of due diligence, which continues with differences and comparison of both these processes. Within practical part audit of financial statements and process of due diligence are performed in different accounting entities.
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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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Long term assets and its confirmation in Financial Statements
Stržínková, Veronika ; Křížová, Bára (advisor) ; Králíček, Vladimír (referee)
STRŽÍNKOVÁ, Veronika: Long term assets and its confirmation in Financial Statements -- University of Economics in Prague. Faculty of Finance and Accounting; Department of Financial Accounting and Auditing -- Thesis supervisor: Ing. Bára Křížová -- Prague 2014, pages 46. The bachelor thesis is focused on the audit of long term assets of the company ŽOS Trnava, a. s. The thesis is divided into three parts. The first chapter of the theoretical part deals with the long term assets in general, focusing on the definition of long term assets, classification, valuation, deprecation and disposal of long term assets. The second theoretical chapter describes the audit process, including the audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The aim of the bachelor thesis is to describe the audit process regarding the long term assets, and to apply the theoretical knowledge to the real company.
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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 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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Audit of public benefit corporation
Koblížková, Martina ; Králíček, Vladimír (advisor) ; Nováková, Štěpánka (referee)
The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector
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