Regulation and implementation of International Standards on Auditing in the European Union and the Czech Republic
| Thesis title: | Regulation and implementation of International Standards on Auditing in the European Union and the Czech Republic |
|---|---|
| Author: | Bashynska, Vladyslava |
| Thesis type: | Diploma thesis |
| Supervisor: | Králíček, Vladimír |
| Opponents: | Molín, Jan |
| Thesis language: | English |
| Abstract: | The purpose of the submitted thesis “Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic” is to describe adoption and sequent implantation of International Standards on Auditing (ISAs) in the European Union and in the Czech Republic. The first part of this paper is devoted to the process of historical development of the accounting and audit regulations in the European Union and in the Czech Republic. In the final part, for the purpose of this thesis, were collected evidences of implementation of ISAs in Czech auditing through semi-structured interviews with Czech auditors. Based on the interviews' evaluation, the paper outlines main areas of concern and future perspectives in auditing in the Czech Republic. |
| Keywords: | IFRS; ISAs; Audit |
| Thesis title: | Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic |
|---|---|
| Author: | Bashynska, Vladyslava |
| Thesis type: | Diplomová práce |
| Supervisor: | Králíček, Vladimír |
| Opponents: | Molín, Jan |
| Thesis language: | English |
| Abstract: | The purpose of the submitted thesis “Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic” is to describe adoption and sequent implantation of International Standards on Auditing (ISAs) in the European Union and in the Czech Republic. The first part of this paper is devoted to the process of historical development of the accounting and audit regulations in the European Union and in the Czech Republic. In the final part, for the purpose of this thesis, were collected evidences of implementation of ISAs in Czech auditing through semi-structured interviews with Czech auditors. Based on the interviews' evaluation, the paper outlines main areas of concern and future perspectives in auditing in the Czech Republic. |
| Keywords: | ISAs; Audit; IFRS |
Information about study
| Study programme: | Finance and Accounting |
|---|---|
| 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: | 28. 11. 2017 |
|---|---|
| Date of submission: | 29. 5. 2018 |
| Date of defense: | 13. 6. 2018 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/64021/podrobnosti |