This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit procedure is processed in details. The main emphasis is put on the moments, which affected the audited entity in the meaning that it is necessary its active cooperation with auditor, for example communication with auditor during the contract for audit, providing of various background materials for audit or negotiations of management with auditors during the audit. In the second, practice, part of this thesis the theory is put into practice in the real existed entity NÁBYTEK a.s.. The main goal is to map the audit of NÁBYTEK a.s. from the perspective of the audited entity, not from the view of auditor or auditor's company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114535 |
| Date | January 2011 |
| Creators | Layerová, Jana |
| Contributors | Králíček, Vladimír, Janda, Antonín |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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