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Audit of Financial Statements of the Selected Agricultural Company
Stojánková, Radka ; Svobodová, Jana (referee) ; Křížová, Zuzana (advisor)
The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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Audit of fixed assets
POLNAROVÁ, Taťána
The thesis deals with the audit of fixed assets from the perspective of national and international legislation, but also focuses on the work of an auditor in an international company. The objective of the audit was to verify a selected area of the financial statements. The audit was performed in accordance with the applicable legislation on auditing in the Czech Republic, i.e. the Act on Auditors, the Code of Ethics, International Standards on Auditing and its related application clauses. All preliminary activities performed prior to the commencement of the audit, such as risk assessment of the engagement, verification of the internal control system, fraud risk assessment and determination of materiality level, were performed. In addition, the part of the financial statements examined, the fixed assets area, was verified by means of reliability tests, substantive tests and detailed tests. Data synthesis was used to evaluate the results of the fixed asset audit and to prepare the basis for the auditor's report. Finally, the auditor's report was prepared and recommendations for the company in the area of fixed assets were formulated.
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Activities of certified auditors
Berková, Hana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Title: Activities of certified auditors Key words: auditor, liability, International Standards on Auditing ABSTRACT The diploma thesis focuses on the legal aspects of activities of certified auditors, particularly in the context of auditors' liability. First, it briefly summarizes the history of auditing throughout the world and in the Czech Republic. It analyses the meaning and objectives of the statutory audit and explains the triangular relationship between the auditor, management of the entity and its owners. The description of a typical course of assurance engagement is accompanied by cautionary advice for intricate aspects of acceptance of an audit engagement and the preparation of engagement letter. Attention is paid to materiality levels used during the statutory audit and to the expression that the financial statements give a true and fair view of the financial position of the entity. Different types of auditor's report are distinguished and a variety of errors frequently made not only by users of financial statements from the common public but also by experts participating in management of audited entities is mentioned as well. The three chapters dealing with auditor's liability discuss the civil, disciplinary and criminal issues related to assurance activities. As regards auditors' civil...
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Aplikácia metód a techník finančního auditu na vybranoú účtovnú jednotku
Tomáš, Milan
Tomáš, M. Application of financial audit methods and techniques on the chosen accounting entity. Bachelor thesis. Brno: Mendel University, 2019. The thesis is focused on the application of financial audit methods and techniques on the chosen accounting entity. The aim of this thesis is to evaluate auditor’s findings and to propose adjustments in order to eliminate misstatements in the chosen accounting entity. Conclusions and actions are included in the auditor's report and recommendation letter for owners. Auditor's statement results from the application part of the thesis. All applied methods and techniques are based on the theoretical part of the thesis.
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Activities of certified auditors
Berková, Hana ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Title: Activities of certified auditors Key words: auditor, liability, International Standards on Auditing ABSTRACT The diploma thesis focuses on the legal aspects of activities of certified auditors, particularly in the context of auditors' liability. First, it briefly summarizes the history of auditing throughout the world and in the Czech Republic. It analyses the meaning and objectives of the statutory audit and explains the triangular relationship between the auditor, management of the entity and its owners. The description of a typical course of assurance engagement is accompanied by cautionary advice for intricate aspects of acceptance of an audit engagement and the preparation of engagement letter. Attention is paid to materiality levels used during the statutory audit and to the expression that the financial statements give a true and fair view of the financial position of the entity. Different types of auditor's report are distinguished and a variety of errors frequently made not only by users of financial statements from the common public but also by experts participating in management of audited entities is mentioned as well. The three chapters dealing with auditor's liability discuss the civil, disciplinary and criminal issues related to assurance activities. As regards auditors' civil...
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Audit of Financial Statements of the Selected Agricultural Company
Stojánková, Radka ; Svobodová, Jana (referee) ; Křížová, Zuzana (advisor)
The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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Selected methods of substantive testing and application of statistical tools in audit
Rajdl, Jan ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling methods. The range of a tested population may be too wide for testing the whole population that leads to the fact that it is necessary to select an audit sample appropriately. The thesis outlines what kind of method and technique of selection to choose and how to generalize the results obtained during the sample testing to the entire population. Besides the main aim in the form of the application of statistical tools in the audit, the thesis also focuses on a brief description of the audit history, polemic of current understanding of the term audit, professional organizations and regulations of the audit in the Czech Republic and description of individual stages of audit work (especially on a detailed analysis of a substantive testing).
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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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