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Vybrané auditorské postupy / Selected audit proceduresRyšavý, Jan January 2010 (has links)
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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Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit ProceduresMinutti Meza, Miguel 10 January 2012 (has links)
This dissertation investigates how economically-comparable peer firms can be used to obtain inferences about a company’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry, improves audit quality. After matching clients of specialist and non-specialist auditors according to industry, size and performance, there are no significant differences in audit quality between these two groups of auditors. In addition, this Chapter uses two analyses that do not rely primarily on matched samples. First, examining a sample of Arthur Andersen clients that switched auditors in 2002, there is no evidence of industry-specialization effects following the auditor change. Second, using a simulation approach, this study shows that client characteristics, and particularly client size, influence the observed association between auditor industry specialization and audit quality. Overall, these findings do not imply that industry knowledge is not important for auditors, but that the methodology used in extant studies examining this issue may not fully parse out the effects of auditor industry expertise from client characteristics. The second Chapter examines whether account-level expectation models for analytical audit procedures can be enhanced by using information from economically-comparable peer firms. This Chapter assesses the effectiveness of three main types of expectation models, with and without including information from peer firms: heuristic, time-series, and industry cross-sectional models. Information from peer firms improves the accuracy of all models and improves the detection power of time-series and industry cross-sectional models. Comparing between models, one-period heuristic models are generally unreliable, and industry cross-sectional models can be more effective than time-series models. These findings may help auditors of public companies and financial analysts in selecting expectation models and finding peer firms to assess the reasonability of a company’s financial information at the account-level.
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Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit ProceduresMinutti Meza, Miguel 10 January 2012 (has links)
This dissertation investigates how economically-comparable peer firms can be used to obtain inferences about a company’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry, improves audit quality. After matching clients of specialist and non-specialist auditors according to industry, size and performance, there are no significant differences in audit quality between these two groups of auditors. In addition, this Chapter uses two analyses that do not rely primarily on matched samples. First, examining a sample of Arthur Andersen clients that switched auditors in 2002, there is no evidence of industry-specialization effects following the auditor change. Second, using a simulation approach, this study shows that client characteristics, and particularly client size, influence the observed association between auditor industry specialization and audit quality. Overall, these findings do not imply that industry knowledge is not important for auditors, but that the methodology used in extant studies examining this issue may not fully parse out the effects of auditor industry expertise from client characteristics. The second Chapter examines whether account-level expectation models for analytical audit procedures can be enhanced by using information from economically-comparable peer firms. This Chapter assesses the effectiveness of three main types of expectation models, with and without including information from peer firms: heuristic, time-series, and industry cross-sectional models. Information from peer firms improves the accuracy of all models and improves the detection power of time-series and industry cross-sectional models. Comparing between models, one-period heuristic models are generally unreliable, and industry cross-sectional models can be more effective than time-series models. These findings may help auditors of public companies and financial analysts in selecting expectation models and finding peer firms to assess the reasonability of a company’s financial information at the account-level.
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Auditní postupy v podmínkách komerčních pojišťoven / Audit procedures applied in insurance companiesMATLACHOVÁ, Petra January 2014 (has links)
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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Procedimentos utilizados pela Auditoria Interna para detecção de fraudes: estudo de caso em uma empresa privada operadora de planos de saúde / Procedures used by Internal audit to detect frauds : case study in a private healthy plan operatorSoraya Soares Guimarães 11 March 2013 (has links)
A presente pesquisa objetiva verificar se os procedimentos utilizados pela Auditoria Interna na detecção de fraudes em uma empresa privada operadora de planos de saúde permitiram a coleta de evidências confiáveis e suficientes para suportar as conclusões dos auditores sobre os fatos reportados nos relatórios de auditoria interna. Para realização do estudo, adotou-se como estratégia investigativa, o estudo de caso único. As técnicas utilizadas ao longo de toda a pesquisa foram as análises documentais e de conteúdo, baseadas nos objetivos propostos no estudo e na fundamentação teórica. A pesquisa concentrou-se nas análises dos relatórios de auditoria interna que reportaram ocorrências de fraudes na empresa estudada, emitidos nos anos de 2010, 2011 e 2012; contudo optou-se, também, por descrever as rotinas e práticas operacionais relacionadas à atuação do departamento de auditoria que contribuíram para uma melhor compreensão dos dados e do resultado do estudo. Os principais achados demonstram que os procedimentos utilizados pela Auditoria Interna na detecção de fraudes permitiram a coleta de evidências de auditoria confiáveis e suficientes para suportar as conclusões dos auditores. O resultado da pesquisa indica, também, que não existe um padrão de utilização dos procedimentos de auditoria. De acordo com o tipo de fraude e objetivo, o auditor interno deve definir quais os procedimentos de auditoria devem ser utilizados na obtenção de evidências de auditoria confiáveis e suficientes para suportar as suas conclusões. / The present research has the purpose to verify if the procedures used by an Internal Audit in order to detect frauds in a private company that deals with health insurance allowed enough gathering of reliable evidences to support the auditors conclusions about facts described in the reports from internal audit. To achieve this goal, it has been used as an investigative strategy, the single event study. The techniques used along the whole research were documentary and contents analyses, based on the goals proposed in the study and in the theoretical reason. The research focused on the analyses of the internal audits reports which reported frauds occurrences in the company that has been studied, issued in the years 2010, 2011 and 2012, however, was also an option in describing the routines e operational practices related in the performance of the audit department which contributed for a better comprehension of data and the study result. The main results demonstrate that the procedures been used by the Internal Audit in the fraud detection allowed enough gathering of reliable evidences to support the auditors conclusions. The research result also indicates that there is no using standard in the audit procedures. According to the type of the fraud and goal, the internal audit should define which audit procedures must be used to obtain reliable evidences to support its conclusions.
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Procedimentos utilizados pela Auditoria Interna para detecção de fraudes: estudo de caso em uma empresa privada operadora de planos de saúde / Procedures used by Internal audit to detect frauds : case study in a private healthy plan operatorSoraya Soares Guimarães 11 March 2013 (has links)
A presente pesquisa objetiva verificar se os procedimentos utilizados pela Auditoria Interna na detecção de fraudes em uma empresa privada operadora de planos de saúde permitiram a coleta de evidências confiáveis e suficientes para suportar as conclusões dos auditores sobre os fatos reportados nos relatórios de auditoria interna. Para realização do estudo, adotou-se como estratégia investigativa, o estudo de caso único. As técnicas utilizadas ao longo de toda a pesquisa foram as análises documentais e de conteúdo, baseadas nos objetivos propostos no estudo e na fundamentação teórica. A pesquisa concentrou-se nas análises dos relatórios de auditoria interna que reportaram ocorrências de fraudes na empresa estudada, emitidos nos anos de 2010, 2011 e 2012; contudo optou-se, também, por descrever as rotinas e práticas operacionais relacionadas à atuação do departamento de auditoria que contribuíram para uma melhor compreensão dos dados e do resultado do estudo. Os principais achados demonstram que os procedimentos utilizados pela Auditoria Interna na detecção de fraudes permitiram a coleta de evidências de auditoria confiáveis e suficientes para suportar as conclusões dos auditores. O resultado da pesquisa indica, também, que não existe um padrão de utilização dos procedimentos de auditoria. De acordo com o tipo de fraude e objetivo, o auditor interno deve definir quais os procedimentos de auditoria devem ser utilizados na obtenção de evidências de auditoria confiáveis e suficientes para suportar as suas conclusões. / The present research has the purpose to verify if the procedures used by an Internal Audit in order to detect frauds in a private company that deals with health insurance allowed enough gathering of reliable evidences to support the auditors conclusions about facts described in the reports from internal audit. To achieve this goal, it has been used as an investigative strategy, the single event study. The techniques used along the whole research were documentary and contents analyses, based on the goals proposed in the study and in the theoretical reason. The research focused on the analyses of the internal audits reports which reported frauds occurrences in the company that has been studied, issued in the years 2010, 2011 and 2012, however, was also an option in describing the routines e operational practices related in the performance of the audit department which contributed for a better comprehension of data and the study result. The main results demonstrate that the procedures been used by the Internal Audit in the fraud detection allowed enough gathering of reliable evidences to support the auditors conclusions. The research result also indicates that there is no using standard in the audit procedures. According to the type of the fraud and goal, the internal audit should define which audit procedures must be used to obtain reliable evidences to support its conclusions.
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Audit účetní závěrky a porovnání se zakázkami due diligence / Audit of financial statements and the comparison with due diligence servicesDvořáková, Sabina January 2017 (has links)
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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Auditorské postupy při ověřování účetní závěrky v praxi / Audit procedures for the verification of financial statements in practiceTesková, Jana January 2009 (has links)
The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Ověření účetní závěrky vybraného podniku / Financial statement audit of the selected companyPavlova, Irina January 2013 (has links)
The aim of this thesis is to characterize the various procedures that the auditor performs during his work and describe the process of the financial statement and annual report audit of the particular company.
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Ověření účetní závěrky vybraného podniku / Verification the financial statements of the selected companyHadravová, Lenka January 2015 (has links)
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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