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In the theoretic part are described basic principals and methods of external and internal audit. First is defined the term, second is described historical development, legal regulations and operating techniques of audit. At the end is described output of the audit -- audit report. In the whole theoretic part are mentioned main similarities and differences between external and internal audit. In the application part is made external audit of the concrete company for the year 2009. The data are taken from the annual report of the company. It is followed by description of internal checks, which company does periodically. Last part is audit of financial situation. There are used indexes of financial analysis to evaluate the financial health of the company. Recommendation how to improve current situation are given based on this background.

This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. The investigation was based on a sample size of 49 company-years, and a total of 16 unique companies that are or were listed on either Nasdaq Stockholm or Nasdaq First North between the years of 2008-2018. The study used a logistic regression model to investigate the relationship between the dependent and independent variables since the dependent variable was classified as a binary variable. Three different proxy variables were used to measure audit independence, Audit Tenure, Client Importance and Non-Audit Services. The study found indications about a negative relationship with each proxy variable, however the findings were not strong enough to be statistically significant, which led to the conclusion that this study did not find any association between sanctions and the chosen variables.

A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos internacionais fatores determinantes a qualidade da auditoria ex ante, sendo detectado: (I) a reputação/competência do auditor, (II) a especialização do auditor, (III) o atraso na emissão do relatório de auditoria e (IV) o tamanho da firma de auditoria. O método estatístico identificado para averiguação e detecção do objetivo da pesquisa é a regressão logística binária. Procurando identificar anomalias do modelo, as técnicas de análise de clusters e análise multidimensional foram utilizadas para identificar possíveis relações entre os setores. As análises exploratórias demonstraram a separação dos setores em três clusters categorizados pelo acerto do modelo e, após, foram identificadas semelhanças dentre os setores nos grupos formados. O primeiro, dentre os clusters, possui mais setores e comportamento equivalente ao conjunto de empresas abertas brasileiras. Outro cluster, contendo companhias nos setores de Agro e Pesca, Química, Energia Elétrica, Mineração, Minerais não Metalúrgicos e Petróleo e Gás, possui particularidades à opinião do auditor independente, no comparativo à amostra. Neste grupo da amostra o modelo proposto não possui assertividade aos pareceres com modificação de opinião. O terceiro conjunto de setores é composto de empresas com alta quantidade de pareceres sem modificação de opinião, não havendo correlação à amostra estudada. A relação entre a qualidade da auditoria ex ante e a opinião do auditor independente também foi testada, a fim de se detectar os principais motivos de anomalia no modelo e a separação da amostra em subgrupos. Como resultado, identificou-se uma associação atemporal entre a opinião da auditoria e as métricas de qualidade da contabilidade e de qualidade da auditoria para as empresas abertas do Brasil. / The present research aims to analyze the theories of the audit process and its relation to the expressed opinion in the audit report. The studied association differs from other audit theoretical frameworks, both on the national and international scenarios, as detects the expected audit opinion against the quality of the entity accounting and the quality linked to the audit firm, in metrics ex ante to the audit report. The basis for this research is the theory of contract costs. The study discovered and explored in major international models determinants the quality of ex ante audit, being detected: (I) the reputation / auditor competence, (II) the specialization of the auditor, (III) the delay in the issuance of the audit report and (IV) the size of the audit firm. The statistical method identified for investigation and detection of the goal in the research is the binary logistic regression. Seeking to identify anomalies in the proposed model, the techniques of multidimensional analysis and cluster analysis were used to identify possible relationships between sectors. Exploratory analyzes showed the separation of sectors into three clusters categorized by accuracy of the proposed model and, after that, similarities were identified among the sectors in the formed groups. The first, between the clusters, has more sectors and has equivalent behavior to the group of Brazilian public-listed companies. Another cluster, including companies from different industries like Agro, Fishing, Chemical, Energy, Minerals not Metallurgical and oil and gas, hold particularities in the external audit opinion, in comparison to the sample. On this the group the proposed model does not hold assertiveness regarding reports with modified opinions. The third set of sectors comprises companies in which the audit reports without modified opinions, and has no correlation to the others. The relationship between ex ante audit quality and the auditor opinion was also tested, in order to detect the model unconformity and the segregation of the sample into subgroups. As a result, it was identified that there is association between the auditors\' opinion and the accounting quality metrics and quality regarding the public-listed companies in Brazil.

Cílem této práce je poskytnout ucelený přehled o auditu životní pojišťovny, včetně náznaku praktických aspektů této činnosti. Smyslem je také zdůraznit význam a nezastupitelnou funkci externího auditu jako zákonné ?pojistky? důvěryhodnosti nejen pro vlastníky pojišťovny, ale zejména pro klienty, kteří se na pojišťovnu spoléhají v nejtěžších chvílích života a nemají znalosti ani možnosti sami si ověřit, zda-li je hospodaření pojišťovny v pořádku a jejich peněžní prostředky v bezpečí

The aim of this thesis is to describe the theory of external and internal audit and to familiarize with a practical prespective on cooperation between external and internal auditors in banks. Specifically, the cooperation between external and internal auditors was consulted with one of the biggest banks in the Czech Republic. The thesis is divided into theoretical anc practical part. The theoretical part deals with definitions and bacis principles of external and internal audit. Moreover, auditing standards and code of ethics are presented. The practical part is based on the information about professional experience of auditors and is focused on cooperation between external and internal auditors in banks.

<p>The building was selected for a detailed study of heating consumption that is located in the city of Gävle and the top fifth energy consumption in this city in 2006. Classrooms, workshops, offices and a restaurant with kitchen compose the building of two floors.The aim of this thesis is to design the best approach to reduce consumption and achieve a high efficiency of energy utilization in these companies. The project is going to optimize the system.Series of measurements are taken to achieve the heat losses. The heat losses are calculated through the building in the first step. Afterwards, with the result of ventilation, heating and electrical usage an energy balance is made to calculate the efficiency of the installation through the building envelop.It is to study the indoor climate within a building, as well as energy consumption for the entire building. In addition, it is also used to measure the temperature of ventilation systems and check the schedule of air supply.Analyze the result of the value that is measured. Improve some part of this building that reduces the heating consumption.At last give some suggestion like construction a new roof reduce the heat loss and change some door that is not correct in the building.</p>

The building was selected for a detailed study of heating consumption that is located in the city of Gävle and the top fifth energy consumption in this city in 2006. Classrooms, workshops, offices and a restaurant with kitchen compose the building of two floors.The aim of this thesis is to design the best approach to reduce consumption and achieve a high efficiency of energy utilization in these companies. The project is going to optimize the system.Series of measurements are taken to achieve the heat losses. The heat losses are calculated through the building in the first step. Afterwards, with the result of ventilation, heating and electrical usage an energy balance is made to calculate the efficiency of the installation through the building envelop.It is to study the indoor climate within a building, as well as energy consumption for the entire building. In addition, it is also used to measure the temperature of ventilation systems and check the schedule of air supply.Analyze the result of the value that is measured. Improve some part of this building that reduces the heating consumption.At last give some suggestion like construction a new roof reduce the heat loss and change some door that is not correct in the building.

Idag sker merparten av den svenska klädesindustrins produktion hos leverantörer i tredje världen. De betydligt lägre arbetskraftskostnaderna där är huvudskälet till att denna mycket arbetsintensiva bransch utlokaliserat tillverkningen till främst olika länder i Asien. Länge kunde produktionen i utvecklingsländerna bedrivas utan insyn och kritisk granskning. Respekten för de mänskliga rättigheterna var ofta bristfällig. Arbetsförhållandena i många fabriker var dåliga, med långa arbetstider, låga löner och bristande säkerhet. Olika frivilliga icke vinstdrivande organisationer började rapportera om dessa missförhållanden och detta uppmärksammades av media. Det ökande intresset för situationen i utvecklingsländerna ledde till en insikt hos företagen om att kärnverksamheten inte längre var det enda betydelsefulla området. Det blev allt viktigare för företagen att tillsammans med leverantörerna visa på ett socialt ansvar gentemot sina intressenter och på detta sätt värna om ryktet på marknaden. Samtliga intervjuade svenska klädesföretag tar idag ett socialt ansvar och arbetar med skyddet av mänskliga rättigheter gentemot sina leverantörer genom kontinuerliga revisioner av verksamheten. De strävar efter att bygga upp nära och långsiktiga relationer och hoppas därigenom kunna påverka leverantörerna att ta ett större socialt ansvar och förbättra arbetsförhållandena i fabrikerna. Skillnaderna är dock stora. Några företag kom igång tidigt med CSR-arbetet och vissa har definitivt kommit längre än andra. Företagens storlek och tillgång på resurser har betydelse och den tid samarbetet med leverantörerna pågått spelar också en roll i sammanhanget. För mycket övertidsarbete, låga löner och bristande säkerhet i fabrikerna framhålls som de allvarligaste problemen vid revisionerna. De företag som arbetat längst med CSR-frågorna upplever minst problem vid revisionerna, medan de som arbetat kortare tid med CSR verkar ha sämre kontroll över situationen. Revisionerna genomförs alltför sällan och ofta heller inte i egen regi. Inget av företagen tycks heller ha någon granskning av förhållandena och arbetsvillkoren hos underleverantörerna. Socialt ansvarstagande har blivit viktigt för företagen, inte minst för att behålla ett gott rykte på marknaden. Flera företag presenterar också sitt sociala arbete i hållbarhetsrapporter. CSR är dock fortfarande långt ifrån en huvudfråga för klädesföretagen. Svårigheter att definiera CSR och dess påverkan på verksamheten innebär också problem med redovisningen. Det finns en konflikt mellan de finansiella målen, som är mät- och redovisningsbara, och de sociala, som är betydligt svårare att redovisa i siffror. Den främsta anledningen till CSR-redovisningen och revisionerna av leverantörerna i utvecklingsländerna verkar vara för att reagera på kritik och för att visa på ett socialt engagemang. Statusen för det sociala ansvaret måste därför höjas och lyftas till en ledningsfråga i företagen, så att mer resurser allokeras till området. För att möjliggöra detta behövs sannolikt ett enklare och mera öppet redovisnings- och revisionssystem för CSR-arbetet. Kanske borde någon form av CSA införas, så att CSR kan redovisas i siffror. Ett enklare och mindre resurskrävande system borde öka förståelsen av det sociala ansvarets betydelse, även hos leverantörerna och underleverantörerna i utvecklingsländerna, och därmed bidra till en ökad respekt för de mänskliga rättigheterna. / Today most of the production for the Swedish clothing industry lies with suppliers in third world countries. Considerably lower labour costs are the main reason why this very labour intensive industry has been outsourcing production, primarily to Asia. For a long time the production in the developing countries could go on without much scrutiny. The respect for human rights was often poor. Working conditions in many factories were bad, with long working hours, low wages and poor safety conditions. Various NGO’s began reporting about these conditions and this got media’s attention. The increasing interest for the situation in the developing countries made the companies realize that their core business was not the only area of importance anymore. It gradually became more important for the companies together with suppliers to show social responsibility towards their stakeholders and in this way protect market reputation. All Swedish clothing companies interviewed are today showing social responsibility and are working with human rights protection towards their suppliers through continuous audits. They are pursuing establishing close and long-term relations through which they hope to be able to persuade their suppliers to take an increased social responsibility and to improve working conditions in their factories. The differences between the companies are, however, quite big. Some companies started with their CSR work early and some have definitely reached further than others. Company size and access to resources are important and how long the cooperation with the suppliers has been going on also plays a role in this context. Too much overtime, low wages and poor safety conditions are reported as the most serious problems in the audits. Those companies who have worked the longest time with CSR are the ones experiencing the least problems in the audits, while those companies who have been involved with CSR during a shorter time seem to have a poorer control of the situation. The audits are carried out too seldom and often not by the companies themselves. None of the interviewed companies seem to review the working conditions with their subcontractors. CSR has become important for the companies, not the least to maintain a good reputation in the market. Several companies are also publishing sustainability reports. CSR are, however, still far from a main issue for the clothing companies. Difficulties to define CSR and its’ effect on business also pose problems with accounting. There is a conflict between the financial goals, which are measurable and accountable, and social goals, which are much harder to include in the accounting. The main reasons for CSR reporting and auditing of suppliers in the developing countries seem to be a response to criticism and to show social commitment. For more resources to be allocated to CSR, the status of CSR must be raised and lifted to a management issue. To make this possible a simpler and more open accounting and auditing system for the CSR work is needed. Maybe some form of CSA can be introduced to include CSR in normal accounting. A simpler and less demanding accounting system ought to increase the understanding of the importance of CSR, also with suppliers and subcontractors in the developing countries, and therefore contribute to increased respect for human rights.