M.Com. (Computer Auditing) / The objective of an independent audit of financial statements is to express an opinion on the fair presentation of the financial statements. The auditor should obtain sufficient audit evidence to enable him to draw conclusions to support the content of his report. The auditor should obtain an understanding of the entity's accounting system and related internal controls to assess their adequacy as a basis for the preparation of financial information and to assist in the designing of his audit procedures. If the auditor intends to rely on any internal controls, he should study and evaluate those controls. If a database system is used, it is logical that all the financial data reside in the database. In order for an auditor to express an opinion on the financial statements, he has to determine to what extent he can rely on the integrity of the financial data that resides in the database. The objective of this research was to identify the risks and controls present in a general database environment as well as those present in the Oracle? database management system environment, to develop a comparison table between these environments and to develop an Oracle? internal control questionnaire.

The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is discussed. Financial Statements prepared by the chosen entity, České dráhy, a.s., are assessed in relation to the taxation and its predictive ability.

The contemporary generation lives in a modern globalized world that comes through the economic recession last few years. Just this recession often forces management of the companies to modify achieved financial results to meet the expectations of the owners. External auditors provides to the owners level of confidence, that the submitted financial statements respect the principle of truth and fair view of accounting and that the owners can rely on the financial information. The main objective of this thesis is to explain the role of the external audit and audit procedures performed. It contains theoretical and practical part. The attention is focused on the 4th stage of the audit -- substantive and control testing. The paper also contains practical advises for users of financial statements. I also tried to clarify the concept of creative accounting practice and its basic methods.

The aim of this thesis is to compare the financial statements presented in accordance with Czech Accounting Standards and with IFRS. The theoretical part is focused on the analysis and comparison of the requierements of IFRS and Czech Accounting Standards on the financial statements with emphasis on crucial differences between the two accounting systems. The main focus of the theoretical part is concentrated on the presentation and measurement of the most significant assets and liabilities. The second part deals with the comparison of the informative value of the financial statements prepared in accordance with Czech Accounting Standards and IFRS. It describes the impact of different accounting system on the picture of the financial situation and company performance on the example of České dráhy, a. s. This section begins with the evaluation of changes in values of absolute indicators based directly on the financial statements. The final part clarifies the effects of the transition on IFRS on results of methods of financial analysis. The evaluation of the format and contents of the financial statements is also included.

The aim of this thesis is to describe the process of financial statements in the joint stock company in terms of Czech legislation. The thesis is divided into two parts, a theoretical part discusses the operations preceding the closing of accounting books, the closing ledger accounts and financial statements with focus on respecting the true and fair view of the company and subsequent accounting duties related to financial statements. The practical part follows analysing the steps of the financial statements of particular joint stock company. The whole text is based on real data and demonstrates some situations characterised in the theoretical part.

The statutory auditor is required to submit an independent professional opinion about whether the financial statements give a true and fair view of the financial situation of the company and whether the financial statements are prepared in accordance with applicable accounting standards. Auditor reinforces credibility of information included in financial statements. External users are then able to make reasonable economic decisions based on those financial statements. Auditor performs many activities during audit and substantive procedures are one of them. Substantive procedures are tests of account balances and transactions that auditor performs to obtain information about the completeness, accuracy and relevance of the financial records. The goal of the theoretical part of the thesis is to describe the development of the audit profession, applicable legal and ethical standards regulating the audit profession and describe all the stages of the audit process. The goal of the practical part is to describe and audit of fictional manufacturing company with a focus on substantive procedures that the auditor performs on tangible and intangible assets.

This thesis examines the influence of financial reporting on present and potencial investors and creditors, in the context of the comparison of requirements and accounting policies applied by national regulations and U. S. GAAP. The comparison is done in the framework of the conversion of financial statements which is essensial for Czech companies simultaneously following different accounting principles. The theoretical part is devoted to examining the influence and role of financial statements prepared in accordance with accounting regulations and U. S. accounting standards, with a more detailed analysis of selected accounting areas of. Attention is also paid to the conversion process, possibilities of its implementation as well as limitations and problems associated with it. Based on the teoretical part the analysis of the conversion process is done on the example of a particular company.

The thesis deals with comparison of financial statements based on IFRS and CZ GAAP. In the theoretical part fundamental principles of both accounting systems are described and typical differencies between IFRS and CZ GAAP are specified. In the practical part financial statements of a chosen company reporting in both systems are analyzed. Using balance sheet and income statemet analysis both structure of the statements and value of particular items published in the statements are assessed. Analysis of ratio indicators and EVA explains why selected indicators differ depending on chosen accounting system.

The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes annexes that contain the particular company financial statements and auditor's report.

La idea de negocio consiste en atender la demanda del consumo de postres libres de gluten de un público que padece de celiaquía, el cual es un mercado poco conocido en el Perú. La población aproximada según la Asociación de Celiacos en el Perú es de 1%, por ello, este proyecto empresarial presenta la creación del negocio de la Pastelería Gluten 4 Free. Cabe resaltar, que esta idea surge como la respuesta a una necesidad no satisfecha, ya que los Celiacos no logran ubicar con facilidad tiendas con diversos postres libres de gluten como chocolates, brownies, pasteles, alfajores, entre otras y que sean enviadas a domicilio o consumidas en el propio local, cuyos precios son accesibles, de consumo saludable, y de un servicio de venta y postventa que satisfará al público. Al contar con un equipo de trabajo con experiencia en al rubro administrativo, financiero, logístico, recursos humanos y chef, se tiene una sólida base para hacer el negocio perdurable a través de los años. Por último, en los estados financieros se obtiene la sustentación de la sostenibilidad y escalabilidad del proyecto en el tiempo. Antes de terminar el año 5 se logra la recuperación de la inversión e incluso obtener utilidad neta. El método de financiamiento será a través de recursos propios, por lo que no requerirá la solicitud de préstamo a entidades financieras. Actualmente, se tiene previsto la inversión de cuatro accionistas por el importe de 19,544 soles, en caso un inversionista adicional desee invertir en el proyecto la inversión inicial de cada uno seria de 15,635 soles. / The business idea is to meet the demand for gluten-free desserts from a public that suffers from celiac disease, which is a little known market in Peru. The approximate population according to the Association of Celiacs in Peru is 1%, therefore, this business project presents the creation of the business of “Pastelería Gluten 4 Free”. It is worth noting that this idea arises as a response to an unsatisfied need, since celiacs are unable to easily locate stores with various gluten-free desserts such as chocolates, brownies, cakes, alfajores, among others, that are sent to their homes or consumed on site. These stores have accessible prices, healthy consumption, and a sales and after-sales service that will satisfy the public. By having a team with experience in the administrative, financial, logistical, human resources and chef areas, we have a solid base to make the business last through the years. Finally, in the financial statements we obtain the support of the sustainability and scalability of the project in time. Before the end of year 5, the investment is recovered, and even net profits are obtained. The financing method will be through own resources, so it will not require the application of loans to financial institutions. Currently, four shareholders are expected to invest 19,544 soles in the project. If an additional investor wishes to invest in the project, the initial investment of each will be 15,635 soles. / Trabajo de investigación