Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic
Název práce: | Regulation and implementation of International Standards on Auditing in the European Union and the Czech Republic |
---|---|
Autor(ka) práce: | Bashynska, Vladyslava |
Typ práce: | Diploma thesis |
Vedoucí práce: | Králíček, Vladimír |
Oponenti práce: | Molín, Jan |
Jazyk práce: | English |
Abstrakt: | 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. |
Klíčová slova: | IFRS; ISAs; Audit |
Název práce: | Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic |
---|---|
Autor(ka) práce: | Bashynska, Vladyslava |
Typ práce: | Diplomová práce |
Vedoucí práce: | Králíček, Vladimír |
Oponenti práce: | Molín, Jan |
Jazyk práce: | English |
Abstrakt: | 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. |
Klíčová slova: | ISAs; Audit; IFRS |
Informace o studiu
Studijní program / obor: | Finance and Accounting |
---|---|
Typ studijního programu: | Magisterský studijní program |
Přidělovaná hodnost: | Ing. |
Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
Fakulta: | Fakulta financí a účetnictví |
Katedra: | Katedra finančního účetnictví a auditingu |
Informace o odevzdání a obhajobě
Datum zadání práce: | 28. 11. 2017 |
---|---|
Datum podání práce: | 29. 5. 2018 |
Datum obhajoby: | 13. 6. 2018 |
Identifikátor v systému InSIS: | https://insis.vse.cz/zp/64021/podrobnosti |