In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evaluation and quality control of the provided auditing services. Case studies in the practical part reflects the most important problems of small auditing companies. This will be complemented by a questionnaire survey that should reveal the different points of view of the audited company, accountant and auditor on key audit issues.

This thesis deals with issues related to internal guidelines of the particular company. Initially defines the internal guidelines and related basic concepts and then analyzes guidelines of the company and proposes implementation of new company regulations or improvement of the existing ones in order to help the company to statutory and effective accounting

In July 2031, a new chapter in the exploration of the Jovian system will begin with the arrival of the Jupiter Icy Moons Explorer (Juice) at Jupiter. Launched on April 14 2024 as part of ESA’s Cosmic Vision programme, the mission aims to study Jupiter and its icy Galilean moons Callisto, Europa, and Ganymede. Juice carries a whole suite of instruments for in-situ and remote ground observations, one of which is the Jovian plasma Dynamics and Composition analyser (JDC). As a part of the Particle Environment Package (PEP), the particle detector will measure the energy, mass, charge and arrival direction of ions and electrons in the Jovian magnetosphere. Spacecraft charging caused by interactions between the spacecraft and its surrounding plasma environment poses a significant problem for JDC because the electrostatic potential of the spacecraft accelerates/decelerates charged particles, resulting in distorted measurements, particularly for the lowest energy particles.  In this report, we show the results of spacecraft charging and instrument simulations performed in the Spacecraft Plasma Interaction System (SPIS) for the solar wind and Earth’s magnetosheath—two environments that Juice will encounter at the start of the cruise phase. We found that the conductive surfaces that cover the majority of the spacecraft become positively charged as a result of a large photoelectron current in both the solar wind and magnetosheath environments. We show that these surfaces are expected to reach potentials of 9 V in the solar wind and 4 V in the magnetosheath. The four radiators on Juice that are covered with dielectric paint and shaded by the sun shield become negatively charged in both simulated environments. The radiator potentials can be as low as -40 V in the solar wind and -100 V in the magnetosheath. We also conclude that due to blocking by the spacecraft main body, the ion population cannot be sampled in the solar wind unless a spacecraft roll is performed. Furthermore, due to the high ion f low energy, spacecraft charging will not influence JDC measurements in this environment.  In the magnetosheath, the ion population can be sampled by JDC, and we identified three distortion mechanisms: (1) repulsion by the main body, (2) attraction by two of the radiators, and (3) repulsion by the MAG boom. Of all the distortion modes, the one originating from a negatively charged (-67.8 V) radiator close to JDC is the strongest, affecting ions with energies above 80 eV. The least powerful but most prevalent mode is the repulsion of ions by the main body. Our results can be compared with future in-situ measurements to identify distortion mechanisms well ahead of the science phase in which the scientifically important measurements will be carried out.