This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16954 |
| Date | January 2009 |
| Creators | Beránková, Markéta |
| Contributors | Pelák, Jiří, Sklenár, Roman |
| 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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