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Audit of Receivables
Miskos, Jan ; Mazuch,, Jan (referee) ; Beranová, Michaela (advisor)
The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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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 risk in planning and testing revenue in the terms of Czech accounting standards
STRNADOVÁ, Michaela
The aim of the thesis is to analyze the substantive tests focused on revenue of selected companies and to evaluate identified risk areas. This thesis is divided into two parts. The first, theoretical part contains the definition, aim, function and types of audit. Then the auditing legislation is defined and the profession of auditor is presented. At the end of the first part, the phases and activities that are performed during the audit of the financial statements are described. The first part is completed by a short chapter dedicated to the forensic audit. The second part is devoted to practical application. Firstly, the selected companies are shortly presented and consequently a materiality level is set for each of them. Then, the level of the internal control system is assessed and the audit risk determined. After that, external and internal risk areas, that may affect reported revenue, are identified. Finally, the impact of identified risk areas on the audit risk and the possible adjustment of the materiality levels are assessed.
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Audit of Receivables
Miskos, Jan ; Mazuch,, Jan (referee) ; Beranová, Michaela (advisor)
The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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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 financial statement in practice
Martínková, Pavla ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis deals with the audit of the financial statement. Solves the characteristics and evolution of the audit, as well as legislation under which an entity must follow when preparing financial statement. Explains which demands are placed on the person performing the audit. Explains the audit procedures from operations before accepting the order to release the auditor's report. The practical part deals with the real audit of financial statement of selected company.
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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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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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Posibilities affecting of texture of common carp(Cyprinus carpio)
JOHÁNEK, Martin
The diploma thesis deals with statistical comparison of the textural properties of common carp (Cyprinus carpio) ? (hardness, springiness, cohesiveness, chewiness) were kept during the experiment at store?ponds in Trebon. Carps in each pond were fed with triticale or modified form of triticale (not processed, pressed, crushed, not processed cooked at 120 °C and 100 °C and pressed at 120 °C) and one control pond with fish. After the experiment the fish were killed, and the recovery factor was esteblished. The fillets were obtained from samples of muscle precisely in a defined way, and property values texture by TPA (Texture profile analyst) was found. The results show that all four monitored mechanical properties of textures, reach the highest values of control (hardness: 4,756 kg, springiness: 0.689, cohesiveness: 0.788 and chewiness: 2,585 kg), and the lowest textural properties were observed in triticale, not processed, heat- prepared at 120 °C: hardness: 3,259 kg, springiness: 0.646 and chewiness: 1,579 kg, and cohesiveness was lowest in triticale not processed cooked at 120°C: 0.733. Only samples pressed at 120 °C and not processed triticale were statistically significanty different from the others in parameter of hardness. Triticale pressed at 120 °C were statisticanty different from not processed, pressed triticale and control in parameter of cohesiveness. Triticale samples pressed at 120 °C and not processed at 120 °C significantly were different from the others and triticale pressed from controlwere diferrent too. In springiness parameter, there was no statistically significant difference. Was used significancy level p=0.01.
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