Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
Diploma thesis focuses on statutory audit of financial statements prepared based on accounting regulation applicable in the Czech republic. The main aim is to describe the whole process of the statutory audit in detail and based on knowledge obtained, perform statutory audit of selected balances of financial statements of Investment company Delta INV a.s. This work has two parts. Theoretical part describes phases of the statutory audit in compliance with International Standards on Auditing and Czech accounting and auditing regulation from acceptance of engagement and planning of audit until final testing and creation of audit report. Empirical part focuses on testing of selected financial statement rows of Investment company Delta INV a.s., whose major activity is management of collective funds.
audit; financial statements; materiality; financial institution; risk of material misstatement
Informace o studiu
Studijní program a Studijní obor:
Finance a účetnictví/Účetnictví a finanční řízení podniku