Auditor independence and professional ethics

Nasiba Gafurova

Diplomová práce

Anotace:

The purpose of the submitted thesis "Auditor independence and professional ethics" is to review and analyse the role of independence and ethics in audit profession. The first part is devoted to the role of the audit and auditing in global world. The second part focuses on the audit in Uzbekistan. The third part is dedicated to the role of ethics and independence in audit profession. The pre-last part is about new approach to the Code of Ethics and the main changes in the new regulatory document. And the last part consists of comparative analysis of the new and previous legal documents.

Abstract:

The purpose of the submitted thesis "Auditor independence and professional ethics" is to review and analyse the role of independence and ethics in audit profession. The first part is devoted to the role of the audit and auditing in global world. The second part focuses on the audit in Uzbekistan. The third part is dedicated to the role of ethics and independence in audit profession. The pre-last part is about new approach to the Code of Ethics and the main changes in the new regulatory document. And the last part consists of comparative analysis of the new and previous legal documents.

Klíčová slova

International Accounting Standards, Auditor indpendence, Auditor

Keywords

International Accounting Standards, Auditor Independence, Auditor

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 17. 5. 2018

Obhajoba závěrečné práce

• Obhajoba proběhla 16. 1. 2019
• Vedoucí: Vladimír Králíček
• Oponent: Jan Molín

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting