由於各國地雷股事件層出不窮，致使投資人財富遭受巨大損失，若是能事先察覺地雷股的存在，便能使投資人財富有更大的保障。本研究以四家國內外大型的舞弊個案－安隆、世界通訊、博達、力霸作為研究樣本，透過四家公司之財務資訊深入剖析各個案公司之舞弊手法。本研究歸納整理出21個預警指標，以作為未來投資人的評估基礎，以發現危機的早期徵兆，能及早避開地雷股。 研究發現即便是有進行窗飾財務報表的財務危機公司，仍能透過財務報導資訊中發現其端倪，四家個案公司在獲利性指標、流動性指標、安全性指標都有出現至少一項的紅旗警訊。研究結果顯示在下列指標上有較多家公司同時符合：(1) 獲利性指標。當資產報酬率以及股東權益報酬率過低或逐年下滑；(2)流動性指標。現金流量比率過低或逐年下滑；(3)安全性指標。借款依存度過高或逐年增加，以及流動比率過低或逐年下滑。 / Does financial reporting information itself provide early insightful information in detecting financial distress? Window dressing in financial reporting casts doubtful questions on this issue. As with investors usually taking a look at individual firm’s financial reporting, this study utilizes case study with four cases to address this fundamental role of financial reporting. Among the four fraud cases investigated, two are from the United States and the other two are Taiwan companies, including Enron, WorldCom, Procomp, and Rebar. This study sorts out 21 warning indices to evaluate each company’s financial condition and find out the signals for financial distress. All of these four cases investigated have at least one red flag signaled in profitability, liquidity and leverage. The most prominent indices in these three dimensions include (1) Profitability---ROE or ROA decreases in trend annully, (2) Liquidity---low cash flow ratio or decreasing in trend annually and low current ratio or decreasing in trend annually, and (3) Leverage---high debt to equity ratio or increasing in trend annually.

This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.

The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.

Hereby presented diploma thesis "Financial analysis of ŠKODA AUTO a.s." introduces the financial performance of the joint-stock company ŠKODA AUTO and attempts to provide with comprehensive in-depth analysis and to determine financial situation over the period from 2009 to 2013. The work comprises two main parts- theoretical and practical. The first part discusses theoretical issues related to financial analysis and establishes framework for further implementation of methodology. It involves purpose and objectives of financial analysis, resources employed to conduct research and methods and techniques, namely, horizontal and vertical analysis, financial ratios and models for financial health assessment. The second part describes company profile, industry analysis and particularly focuses on implementation of financial analysis of ŠKODA AUTO. This research is processed on the basis of financial data derived from the annual reports of the firm, which are available for public. In order to evaluate the company's performance and demonstrate its development various approaches are applied. Specifically, I will implement trend and vertical analysis of the balance sheet and the income statement, analyze the cash-flow statement and compute the following financial ratios: liquidity, profitability, activity, debt and solvency indicators. In addition, DuPont decomposition of return on equity (ROE) will be presented. Furthermore, analysis of financial health and credibility of the firm represented by the Beaver Test, Kralicek Quick Test and the Altman-score model will scrutinize the company's stability, profitability and creditworthiness as well as assess the threat of bankruptcy. In the conclusion all results of conducted financial analysis are summarized and evaluated.

This Master’s thesis deals with a strategic and economic analysis of a chosen company with objective to identify risks and formulate proposals and recommendations resulting in decreasing of risks or their potential elimination. The thesis is composed of three parts. First part contains theoretical framework needed for practical application which includes chosen methods of external and internal analysis with their evaluation and analysis of risks using RIPRAN method. Last part contains formulation of precautions based on the risks found.

The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.

The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.

This master´s thesis evaluates the economic situation of HAL-KON, s. r. o. in the years 2006 – 2008. There is in accordance with theoretical knowledge performed evaluation of company with a few of valuation methods.

The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.

The Master thesis deals with the use of financial analysis in company STABILA ČR, Ltd 2007 – 2010. Based on information drawn from the Company´s financial statements – balance shett, profit and loss account, cash flow and using appropriate methods, the data is processed ant the proposed options and recommendations to improve the economic situation of the future.