Audit of financial statements and the comparison with due diligence services
| Thesis title: | Audit účetní závěrky a porovnání se zakázkami due diligence |
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| Author: | Dvořáková, Sabina |
| Thesis type: | Diplomová práce |
| Supervisor: | Roubíčková, Jaroslava |
| Opponents: | Králíček, Vladimír |
| Thesis language: | Česky |
| Abstract: | Práce se zabývá procesem auditu a due diligence účetní jednotky. Obsah práce je rozdělen na dvě části, a to na část teoretickou a praktickou. Teoretická část je zaměřena na vymezení pojmu audit včetně popisu auditorských postupů a pojmu due diligence, na který navazují rozdíly a srovnání obou procesů. V praktické části je v jedné účetní jednotce proveden audit účetní závěrky a v druhé účetní jednotce je provedena služba due diligence. |
| Keywords: | Due diligence; Auditorské postupy; Účetní závěrka; Audit; Fúze a akvizice |
| Thesis title: | Audit of financial statements and the comparison with due diligence services |
|---|---|
| Author: | Dvořáková, Sabina |
| Thesis type: | Diploma thesis |
| Supervisor: | Roubíčková, Jaroslava |
| Opponents: | Králíček, Vladimír |
| Thesis language: | Česky |
| Abstract: | 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. |
| Keywords: | Audit; Mergers and acquisitions; Due diligence; Procedures of audit; Financial statements |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 6. 10. 2016 |
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| Date of submission: | 5. 5. 2017 |
| Date of defense: | 19. 6. 2017 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/59063/podrobnosti |