Ante la necesidad de establecer una adecuada evaluación de la gestión de riesgos para una mejor comprensión de los procesos operativos, financieros y comerciales en el negocio, una metodología para el ejercicio de la función de auditoría interna con enfoque basado en riesgos permitirá a la compañía el logro de los objetivos planteados. Dicha metodología se alinea a los estándares establecidos en las normas internacionales para el ejercicio profesional de la auditoría interna emitidos por el instituto de auditores internos (IAI). / Trabajo de investigación

The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.

In the Czech Republic the legal framework allows for the set-up of many various types of non-profit NGO's. In this country the number of civic associations prevailing is unequivocal. In this thesis, I focus on the specifics of an NGO in the areas of finance, accounting and auditing. And further, I will show these trough the example of the Foundation of Holocaust Victims.

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.

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).

Syftet med studien har varit att undersöka och analysera komplikationer som revisorer upplever i samband med implementering av ISA inom mindre komplicerade företag. Utgångspunkten i studien har varit att undersöka varför det föreligger ett behov av en ny revisionsstandard. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av IAASBs diskussionspapper “Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA”. Innehållsanalysen har utförts på 52 aktörer inom revisionsprofessionen. I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin, legitimitetsteorin den institutionella teorin samt multi-governance teorin. Resultatet påvisar att svårigheter upplevs av MKF revisorer på grund av att ISA inte är anpassad efter mindre komplexa företag. Språket och bestämmelserna i standarden är alldeles för komplexa och omfattande. För att IAASB ska lösa denna problematik bör en ny revisionsstandard för MKF att utformas. Detta även bidrar till harmonisering inom MKF i världen. / The purpose of the study has been to investigate and analyze complications that auditors experience in connection with the implementation of ISA while auditing less complex entities. The main focus of the study has been to investigate why there is a need for a new auditing standard. To answer the study's research question, empirical data has been collected through a content analysis of the IAASB's discussion paper "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA". The content analysis has been performed on 52 organisations in the auditing profession. The collected empirical data has been interpreted with the help of the theoretical frame of reference, which deals with the stakeholder theory, the legitimacy theory, the institutional theory and the multi-government theory in the analysis. The results show that difficulties are experienced by LCE auditors due to the fact that ISA is not designed to be used for auditing inless complex entities. The language and the structure of the standard are far too complex and extensive. In order to solve this problem, IAASB has to make a new audit standard which is designed for LCE. This also contributes to harmonization within LCEs around the world.

Coronakrisen är en global pandemi som påverkat hela världen. En revisors arbete som innebär att vara ett granskande organ för ett företags kom att påverkas med tanke på de restriktioner som uppstod på grund av Coronakrisen. Något som därmed är av intresse att undersöka är hur revisorns arbetssätt gällande revisionsprocessen blivit påverkad under Coronakrisen. Syftet med studien är att undersöka om revisorer upplever att arbetet med revisionsprocessen blivit påverkat och förändrat av Coronakrisen samt om effekterna kan förklaras utifrån byråtillhörighet. För att uppnå syftet har litteratur som behandlar revisorers arbetssätt, revisionsprocessen, Coronakrisens påverkan och byråtillhörighet använts. Studien visar att Coronakrisen haft en liten påverkan på revisorns arbete gällande revisionsprocessen, dock inte i så stor utsträckning. Vidare visar resultatet att det inte finns någon skillnad i hur Coronakrisens påverkan på revisionsprocessen kan förklaras utifrån byråtillhörighet. Studiens viktigaste bidrag är att förmedla att revisorer upplever att arbetet med revisionsprocessen inte blivit påverkat under Coronakrisen, samt att det inte finns någon skillnad mellan hur revisorer på stora och små byråer upplever ett förändrat arbetssätt. Dessutom bidrar studien till att visa hur en revisors arbete inte är platsberoende och att en omställning kan ske snabbt, vilket inte kommer påverka en revisors arbete i speciellt stor utsträckning. / The Corona crisis is a global pandemic that affected the entire world. The work of an auditor, which involves being a reviewing part for a company, was affected in the view of the restrictions that arose due to the Corona crisis. Something that is of interest to investigate is how the auditor’s working method regarding the audit process has been affected during the Corona crisis. The purpose of the study is to investigate whether auditors feel that the work with the audit process has been affected and changed by the Corona crisis, and whether the effects can be explained on the basis of agency affiliation. To achieve the purpose, literature dealing with auditor’s working methods, the audit process, the impact of the Corona crisis, and agency affiliation have been used.The study shows that the Corona crisis had a small impact of the auditor’s work regarding the audit process, but not to such extent. Furthermore, the results show that there is no difference in how the impact of the Corona crisis on the audit process can be explained om the basis of agency affiliation. The most important contribution of the study is to convey that auditor has not been affected in the audit process during the Corona crisis, and there is no difference between how auditors in big and small agencies experience a changed way of working. In addition, the study helps to show how an auditor´s work is not dependent on location, and that a change can take place quickly, which will not affect an auditor´s work to any great extent.

Uppsatsen handlar om kritiskt tänkande hos revisorer. En revisor ska utföra sina arbetsuppgifter med professionell skepticism och enligt god revisionssed. Syftet med uppsatsen är att studera om detta kritiska tänkande är genomgående i beteendena på revisionsbyråer. Genom en fallstudie har beteenden och handlingar på en revisionsbyrå i Kristianstad studerats. De tre respondenterna som intervjuats är auktoriserade revisorer och intervjuerna utfördes på arbetsplatsen. Teorin om funktionell dumhet, vilken använts som analysverktyg, är ett relativt nytt begrepp som har utvecklats av Alvesson och Spicer (2012). Funktionellt dumt beteende innefattar ett okritiskt samt icke reflekterande tänkande i syfte att underlätta för individers tillvaro. Det finns många fördelar med funktionell dumhet eftersom det får organisationer att fungera smidigt och konfliktfritt men när det brukas i för hög grad finns konsekvenser på lång sikt. Det finns fem typer av funktionell dumhet vilka även är kategorierna som intervjufrågorna utformats från. De fem typerna är: ledarskaps-, struktur-, imitations-, varumärkes- och kulturgenererad dumhet. Vid analys av respondenternas svar framkom att vissa aspekter är mer aktuella än andra inom revisionsfirman. Hänsyn bör dock tas till denna studies omfattning samt att omständigheter är av sådan grad att inga fasta slutsatser kan dras. Det finns innebörder av substans vilka kräver vidare studier i större omfattning för att ge mer reliabilitet och validitet till påståendena. / The essay is about auditors and critical thinking. An auditor should perform his or her duties with professional skepticism and in accordance with good auditing practice. The purpose of the thesis is to study whether this critical thinking is consistent in behavior at the auditing firm. Through the case study, behaviors, and actions at an auditing firm in Kristianstad have been studied. The three respondents interviewed are chartered accountants and the interviews were conducted at their workplace. The theory of functional stupidity, which has been used as an analysis tool, is a relatively new concept that has been developed by Alvesson and Spicer (2012). Functionally stupid behavior includes uncritical and non-reflecting thinking in order to facilitate the existence of the individuals. There are many benefits to functional stupidity because it makes organizations work smoothly and conflict-free, but when used to much, there are long-term consequences. There are five types of functional stupidity which are also the categories from which the interview questions are designed. The five types are: leadership-, structure-, imitation-, brand- and culture-generated stupidity. An analysis of the respondents answers revealed that certain aspects are more relevant than others within the auditing firm. However, the scope of this study should be considered and the circumstance are of such a degree that no firm conclusions can be drawn. There are meanings of substance which require further studies to a greater extent in order give more reliability and validity to the claims.

This master's thesis deals with the analysis, design and implementation of authentication and authorization subsystem into the environment of distributed web application. It unifies the well-known security models into the one universal security model that can be used for the development of authorization device enabling the user to secure the applications with various security models. Furthermore, it applies this integration of models into the Takeplace system.

This work deals with problematics of project management, especially with project quality management. It also describes the processes associated with auditing and focuses on identification of these processes. The main goal was to design and implement a support of audit projects management quality services by using the knowledge in conjunction with the analysis of system requirements.