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Audit a personální auditKořínková, Eva January 2004 (has links)
No description available.
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THE EFFECT OF AUDITING STANDARD NO. 5 ON AUDIT DELAY AND AUDIT FEESWashburn, Mark 01 January 2017 (has links)
Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the concerns and complaints of the accounting profession and the public firms affected by AS2, the PCAOB rescinded AS2 and replaced it with Auditing Standard No. 5 (AS5) in 2007. The primary objective of the new guidance focuses the auditors’ attention on the most important matters in the audit of internal controls over financial reporting and eliminating procedures that the Board believes are unnecessary to an effective audit of internal control. Intended to streamline the audit process, the goal of the PCAOB was to reduce audit delay and audit fees. Research in the AS5 era has produced mixed results for both. In this study, I extend the early AS5 research to determine if AS5 has had a significant impact on reducing both audit delay and audit fees. Using multiple regression analysis, I examine audit delay and audit fees from 2007 through 2013 to determine their long-term trend. Data sources include Audit Analytics, Compustat, and CRSP. Based on the literature review, I expect to find a decrease to both audit delay and audit fees over the long-term.
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Analýza trhu kávy v České republice a na Slovensku na základě dat z maloobchodního auditu / Analysis of the coffee market in the Czech Republic and Slovakia based on retail audit dataKolářová, Zuzana January 2017 (has links)
The aim of the diploma thesis is a comprehensive analysis of the coffee market in the Czech Republic and Slovakia based on retail audit data. The analysis provides an overview of the development of this dynamic category. It also compares the similarities and differences in both countries. I proceed from the historical development of the market to the current situation in terms of its size, market trends and structure. I also focus on the promotion importance of the coffee category and the seasonality of its sales. I compare the Czech and Slovak markets in terms of the share of top manufacturers and brands, the popularity of private brands in the coffee category and the importance of the sales channels. I also focus on the regional structure of coffee sales, segments and price trends over time. The conclusion of the thesis is a comprehensive view on the structure and development of coffee markets in both countries and the expression of their common features and differences.
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Postupy externího auditora při ověřování účetní závěrky v praxi / Procedures of external auditor during verifying final accounts practicallyVodičková, Monika January 2008 (has links)
This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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Auditorská etika a případy jejího porušení / Auditors ethics and cases of its violationSkalický, Ivan January 2010 (has links)
This thesis deals with relation between audit and ethics. First part describes the role of ethics in society and demonstrates specifics of audit profession. Second part deals with ethical codes in audit. The output of this section is comparison of ethical rules in the Czech Republic and in the USA. The last part shows on the Satyam case consequences of auditors ethics violation.
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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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Externí a interní audit v praxi / External and internal audit in practiceZadáková, Veronika January 2014 (has links)
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.
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Metody a techniky práce v auditu (srovnání externího a interního auditu) / Methods and techniques of auditing (comparisom of external and internal audit)Bartoniček, Filip January 2013 (has links)
The Master thesis is focused on the definition of internal and external audit. This work is divided into two main parts. The first part is theoretical, which deals with the characteristics of audit, audit risk, explaining methods and procedures for internal and external audit. It also includes ethical assumptions, principles and law requirements for the exercise of the audit profession. The second part is practical, this part deals with the comparison, mutual confrontation between internal and external audit, specifies the same as well as different features between them. Moreover thesis focuses on the practical application of methods during the external audit. Purpose of this thesis is to compare the internal and external audit and applies the methods used in the external audit.
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Auditorské činnosti a jejich porovnání / Audit Activities and Their ComparisonHudcová, Michaela January 2013 (has links)
This work deals with audit activities and assurance engagements. So it deals with similar issues from Czech and international perspective. It describes the types of audit activities and assurance engagements. It also describes related legislation, standards and regulatory authorities. The work contains information about persons, who perform audit activities and assurance engagements. This thesis compares audit activities and assurance engagements. The comparison shows a great similarity. This work deals with practical use of audit activities. It is solved from audit firm's and client's perspective. The result is, that the statutory audit is most widely used in practice.
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Inovačný audit ako nástroj zvýšenia inovačnej výkonnosti podniku / An innovation audit as a tool of improvement of innovation efficiency of organizationJakúbek, Marek January 2016 (has links)
The ability of an organization to innovate, creates one of the most sufficient standards to keep the competitive position and ensure further growth. There exists a well-founded assumption that small and middle sized companies do not pay enough attention to innovation management. The thesis investigates a process called an innovation audit - it is a tool used for evaluation of innovation management and its current state in a company called Memsource a.s. The goal of the thesis is by using innovation audit to identify strengths and weaknesses of all spheres that affect innovations and also suggest efficient improvements in all areas related to innovative management in Memsource a.s. The results of a process of the innovation audit provides us with a whole scheme of a truthful and profound situation concerning innovation management of the company. The suggestions were made in order to enhance innovation efficiency of the company.
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