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

Soubory ke stažení

    Poslední aktualizace: