Regulation and implementation of International Standards on Auditing in the European Union and the Czech Republic

Vladyslava Bashynska

Diplomová práce

Regulation and implementation of International Standards on Auditing in the European Union and in the Czech Republic

Anotace:

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.

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.

Klíčová slova

ISAs, Audit, IFRS

Keywords

IFRS, ISAs, Audit

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 28. 11. 2017

Obhajoba závěrečné práce

• Obhajoba proběhla 13. 6. 2018
• Vedoucí: Vladimír Králíček
• Oponent: Jan Molín

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting