Relevant bibliographies by topics / Financial statements audit / Dissertations / Theses
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Dissertations / Theses on the topic 'Financial statements audit'

Author: Grafiati
Published: 5 June 2025
Last updated: 1 August 2025

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1

Heß, Benjamin [Verfasser]. "Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements / Benjamin Heß." Konstanz : Bibliothek der Universität Konstanz, 2014. http://d-nb.info/1054602573/34.

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2

Fratriková, Denisa. "Audit účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223437.

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In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.
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3

Šiovič, Michal. "Finančný audit - vybrané metódy a postupy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11364.

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This diploma work deals with Continuous audit of financial statements. The goal of this work is to describe chosen methods and procedures of this kind of audit. The first part of the text belongs to the description of laws and rules accordind to financial accounting and financial audit. Procedures and methods used in financial audit are described in the second part of the text. I was able to gain such a knowledge of these procedures and methods while working as an assistant of financial auditor in Cyech Republic. This work should be useful for anyone who is thinking about becoming a financial
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4

Kipp, Peter. "The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6718.

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I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find
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5

Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia
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6

Siváková, Denisa. "Audit účetní závěrky se zaměřením na testování vybraných položek účetních výkazů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205769.

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Topic of this diploma thesis is auditing selected items of financial statements. The basis of the work consists of theoretical introduction of auditing principles, definition of key concepts but also regulatory frameworks according to the Czech legislation and audit procedures in particular. This theoretical part is then followed by the practical part of the thesis focusing on demonstration of audit procedures during the audit of selected items of financial statements of a fictitious company. In this part the theoretical basis is linked with audit practice. Audit procedures described in the th
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7

Bleibtreu, Christopher [Verfasser]. "Audit Market Regulation, Supplier Concentration, and the Quality of Audited Financial Statements / Christopher Bleibtreu." Konstanz : Bibliothek der Universität Konstanz, 2012. http://d-nb.info/1026847133/34.

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8

Teinerová, Ivana. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222883.

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I have focused on the final accounts audit from the accounting entity view in my graduation thesis. The first part of my thesis is theoretical, and it is formed by fundamental terms explanation in the field of audit. Next part is dealing with the problem analysis, which will be solved in the practice part, and what is the accounting entity position at the time of audit. The last part is the practice part, which is dealing with the accounting entity rights and duties during the audit. The practice part should serve as the manual for the companies, which do not know what the audit amounts to, ho
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9

Brown, Abigail Bugbee. "Private firms working in the public interest is the financial statement audit broken? /." Santa Monica, CA : RAND, 2007. http://www.rand.org/pubs/rgs_dissertations/RGSD212/.

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10

Kubelková, Ivana. "Audit podniku a kreativní účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150244.

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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 contain
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11

Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.

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12

Martínková, Pavla. "Audit účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193965.

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The thesis deals with the audit of the financial statement. Solves the characteristics and evolution of the audit, as well as legislation under which an entity must follow when preparing financial statement. Explains which demands are placed on the person performing the audit. Explains the audit procedures from operations before accepting the order to release the auditor's report. The practical part deals with the real audit of financial statement of selected company.
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13

Ryšavý, Jan. "Vybrané auditorské postupy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72832.

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Diploma thesis is focused on analysis of selected audit procedures. Theoretical definition of conditions for statutory audit and necessary requirements according to standards on auditing are featured in the thesis. It analyses audit risks and the concept of materiality during audit. Descriptions of audit procedures are focused on cash and cash equivalents, property, payroll expenses, equity, accounts receivable, accounts payable and physical inventory inspection.
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14

Ambros, Lukáš. "Audit banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165616.

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The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the audit of the bank.
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15

Krejčí, Filip. "Audit roční účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-192642.

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The thesis focuses audit of annual financial statement. Theoretical part addresses Czech legislation which sets rules, content and form for elaboration of financial statement. It also describes situation when international accounting standards can be utilised. Czech audit regulation is explained together with demands placed on auditing profession. Finally, it analyzes preparation of an accounting entity and audit procedures from order receipt to audit opinion. Practical part covers real financial of a real unnamed company.
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16

Pernica, Ivo. "Audit majetku vybraného podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241398.

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The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.
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17

Věžník, Marek. "Testy věcné správnosti v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162264.

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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 a
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18

Антонюк, Наталія Анатоліївна, Наталия Анатольевна Антонюк, Nataliia Anatoliivna Antoniuk та І. А. Кононенко. "Напрями вдосконалення аудиту в Україні з огляду на міжнародний досвід". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33068.

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Згідно з Законом України «Про аудиторську діяльність» аудит – це перевірка публічної бухгалтерської звітності, обліку, первинних документів та іншої інформації щодо фінансово-господарської діяльності суб'єктів господарювання з метою визначення достовірності їх звітності, обліку, його повноти і відповідності чинному законодавству та встановленим нормативам. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33068
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19

Kmoch, Štěpán. "Uživatelská rizika auditovaných účetních závěrek." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-72750.

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The financial statements represent a comprehensive and standardized document including financial information about the company. The companies need to publish this document in the Collection of Deeds, and since the documents are submitted to the Collection of Deeds in electronic form and are subsequently freely available, any financial statements are generally available to a wide range of potential users. Users of the financial statements can be divided based on their relation to the financial statements and based on level of their knowledge of accounting. The confidence of users in information
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20

Chiang, Christina. "The consideration of environmental matters in the audit of financial reports." Click here to access this resource online, 2008. http://hdl.handle.net/10292/534.

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There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guida
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21

Kořistka, Martin. "Cíle a úprava auditu při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76349.

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Goals of this thesis are following: Explanation of audit framework in the Czech republic and practical example of verification od financial statements. The thesis explains basic definition and historical development of audit profession. The thesis explains international harmonisation of audit, mainly focused on International standards on auditing and Direction 2006/43/ES. It is also devoted to legal and professional framework mainly focused on law number 93/2009, Chamber of auditors of the Czech republic and Ethical codex. Finally, the thesis shows practicle example of verification of financia
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22

Junák, Vladimír. "Audit účetní závěrky podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223296.

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The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chos
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23

Miskos, Jan. "Audit pohledávek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224781.

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The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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24

Hadravová, Lenka. "Ověření účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206980.

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The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part whi
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25

Faraj, Shamsaddeen. "An empirical investigation of the Libyan audit market : Perceptions of auditor independence and perceived reliabilty of audited financial statements." Thesis, University of Liverpool, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526851.

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26

Salleh, Zalailah. "The Role of Audit Committees in the Interaction Between Auditors and Management in Malaysian Publicly Listed Companies." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/367937.

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Audited financial statements are a product of the auditor-client interaction process (Antle & Nalebuff, 1991). The external auditor and the client’s management interact to determine the final contents of the audited financial statements. In some circumstances both parties have opposing preferences on certain contentious issues. As a result, the quality of financial reporting “depends on the proper resolution of contentious accounting and disclosure matters” in auditor-client interactions (Brown & Wright, 2008, p.91). A primary concern of auditor-client interactions is auditor independence, in
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27

Kopecká, Taťána. "Účetní uzávěrka a závěrka." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15640.

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The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The l
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Ambrozová, Michaela. "Ověření účetní závěrky a výroční zprávy auditorem na příkladu vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192735.

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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 an
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Dvořáková, Sabina. "Audit účetní závěrky a porovnání se zakázkami due diligence." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360238.

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The aim of this thesis is to describe a process of audit and due diligence of an accounting entity. The work is devided into two parts, the first part is theoretical and the second one is practical. The theoretical part is focused on description of audit including audits procedures. This part is followed by determination of due diligence, which continues with differences and comparison of both these processes. Within practical part audit of financial statements and process of due diligence are performed in different accounting entities.
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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.<br>"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.
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31

Staňková, Jaroslava. "Tvorba efektivního plánu provádění auditu účetní závěrky pro malé auditorské praxe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417354.

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The diploma thesis deals with the issue of audit of financial statements from the perspective of the auditor and documentation of his procedures. The first part defines the basic concepts in this area and further describes the audit procedures and proposes an effective system of audit procedures applied to selected companies.
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32

Bulíčková, Andrea. "Audit účetní závěrky vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319479.

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The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation
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33

Mikšovská, Lenka. "Audit výroční zprávy (komparace ve vybraných podnicích)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75920.

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The goal of the submitted thesis "Audit of the annual report (comparison of the selected companies)" is to introduce the process of the audit of the annual report. I have compared the annual reports of selected companies because of the considerable differences between the annual reports prepared by the individual companies. At first I have analysed the each annual report of selected company in terms content and presentation and in the final part I have assessed gained knowledge.
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Mesteková, Iveta. "Spis auditora - struktura a náležitosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194672.

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My thesis deals with auditor's documents. At first, there is written about specific work of auditor and also legislation, which concerns with work of auditor. Subsequently, thesis presents main reasons and importance for leading auditor 's file. In auditor 's file, there is gathered all probative foundations, which proves process of audit in compliance with valid legislation. Practical part of thesis shows interception of audit at real client in auditor 's file. The aim is to submit total process during documentation of audit and shows organization of file, which is followed in auditor 's comp
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35

Cumpa, Rivera Karen Giovanna, and Gomez Angie Paola Yepez. "El proceso del control interno y su impacto en la rentabilidad en los estados financieros de las medianas empresas del sector de fabricación de productos metálicos en Villa el Salvador, al 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652525.

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La presente investigación tiene como objetivo demostrar que la aplicación de procesos de control interno tiene un impacto significativo en la rentabilidad en los estados financieros de las medianas empresas del sector de fabricación de productos metálicos en Villa el Salvador, al 2019. Para el desarrollo del presente trabajo de investigación, se realizó una metodología de tipo mixta, es decir, investigación cualitativa y cuantitativa. Para la investigación cuantitativa se utilizó la encuesta como procedimiento para la recopilación de información de 20 medianas empresas ubicadas en el distr
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Stahn, Sérgio Paulo. "Estudo exploratório da falta de qualidade nos trabalhos de auditoria independente." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/1746.

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Made available in DSpace on 2016-04-25T18:40:41Z (GMT). No. of bitstreams: 1 DISSERTACAOSERGIOPAULOSTAHN.pdf: 847741 bytes, checksum: d6677f46cbf84b501df8cb088993831a (MD5) Previous issue date: 2005-06-24<br>nenhum<br>ABSTRACT Having the objective to analyze the reasons for the lack of quality in the independent audit work, the conceptual aspects and related norms are shown as well as the quality of its practical application in the independent audit. The credibility of the independent audit depends on the making of quality work observing the norms of auditing and the professional ethic, bein
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37

Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.

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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.

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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in ter
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Miskosová, Lenka. "Audit účetní závěrky vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224509.

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The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
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40

Forgi, Renato de. "Qualidade da informação contábil-financeira: estudo sobre as observações relacionadas às demonstrações contábeis contidas nos relatórios de auditoria das principais empresas concessionárias brasileiras de água e esgoto." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20268.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-08-10T12:02:07Z No. of bitstreams: 1 Renato de Forgi.pdf: 1065817 bytes, checksum: dbf7a13ea42024899e397bef6c9bfb23 (MD5)<br>Made available in DSpace on 2017-08-10T12:02:07Z (GMT). No. of bitstreams: 1 Renato de Forgi.pdf: 1065817 bytes, checksum: dbf7a13ea42024899e397bef6c9bfb23 (MD5) Previous issue date: 2017-08-02<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>The research described in this work had as main objective to make a qualitative and quantitative analysis of the independent audit reports of t
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Al-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence: the Case of Saudi Arabia." Thesis, full-text, 2009. https://vuir.vu.edu.au/2008/.

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The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. An external auditor’s independence is crucial to users of audited financial statements. A number of factors may impact the independence of the external auditor. This study investigates stakeholders’ perceptions of NAS on auditor independence in Saudi Arabia, where NAS is banned except tax and zakat service. Thi
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Kováč, Tomáš. "Testy vybraných položek účetní závěrky z pohledu auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-193110.

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Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and
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Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
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Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.

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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Le, Thi Thu Huong. "Účetnictví a audit ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81860.

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This thesis describes the accounting's and auditing's systems in Vietnam. The Vietnamese regulations and legilations are particularly emphased in great details as the important components of the accounting and auditing systems. On the other hand, it, also, focuses on the financial statements for the business and its audit as well as the struture of equity and types of investments for allied companies.
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Moraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira
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Mat, Zain Mazlina, and n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
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Mat, Zain Mazlina. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/366709.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
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Schmidtová, Jarmila. "Státní pokladna jako nástroj pro efektivní řízení, vykazování a kontrolu veřejných prostředků na příkladu organizačních složek státu v ČR." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-161976.

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This thesis deals with the State Treasury as a tool for effective management, reporting, and control of public funds based on the example of the State organizational units. It is getting us to know the State Treasury project in the Czech Republic, its history and the present and outlines the future development. Further, it analyzes the basic functionality modules of the Integrated Information System of State Treasury in detail. The work also evaluates the fulfillment of the requirement for obtaining timely, complete, and relevant information for the the public budgets management. It deals with
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Přidalová, Veronika. "Odložená daň z příjmu v auditu účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316788.

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The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
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