92 Abstract and keywords The audit of financial institutions The purpose of my thesis is to provide a comprehensive view on the issue of the audit of financial institutions. The main reason for my research is my personal interest in this area stemming from my contemporary occupation. Secondly, I would like to broaden a range of a few existing theses dealing with related topics by complex and especially legal point of view. The thesis is composed of four chapters, each of them dealing with the issue on different level of generalization and specialization. Chapter One is introductory and defines basic terminology used in the thesis: "audit" and "financial institutions". The chapter is subdivided into three parts. Part One describes audit, its aims and functions and explains important concept of materiality. Part Two deals with various understandings of the term "financial institutions". Part Three determines scope of the thesis and its structure. Chapter Two examines relevant Czech legislation, International Standards on Auditing and Code of Ethics. The chapter consists of eleven parts which focus on respective elements of audit regulation. Namely it investigates requirements for compulsory audit, eligibility of an auditor, rights and duties of an auditor with deeper focus on ethical imperatives (especially...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:335025 |
| Date | January 2014 |
| Creators | Dřizgová, Zuzana |
| Contributors | Kotáb, Petr, Kohajda, Michael |
| 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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