M42 - AuditingNávrat zpět

The article deals with analysis of Czech foundations' management transparency in the area of accounting and auditing. The foundations that have received contributions from the Investment Fund for Foundations are compared with the foundations that have not received such contributions. The main aim of this article is to assess if release of legislation regarding foundations in the Czech Republic, which has been in force since 2014, is appropriate. This includes, in particular, the Act on Foundations and Endowment Funds, and the termination of contracts for the transfer of contributions from the Investment Fund for Foundations to foundations. The results of the research can be used for further analyses of the impact of the new legislation on the transparency of foundations, as well as for discussion about the future form of laws regulating activities of foundations in the Czech Republic.

The first goal of the submitted contribution is to determine objectified value of the construction enterprises. For a low objectified boundary value is applied Direct Capitalization Method. The main aim of this contribution is using the model of simple linear regression to express value on the appropriate size of equity in the Czech economy in the years 2007-2014. Research sample (N=35) includes medium and large construction enterprises operating in the Czech Republic. The legal form of construction enterprises is Public Limited Company and Private Limited Company. These construction enterprises are valued at eight consecutive years. This resulted in a total of 278 values of construction enterprises. The regression model that includes a total of 278 observations. An integral part of the model of simple linear regression are the assumptions that give the model adequacy. The final regression model can be recommended for expert practice fast, simple, impartial estimate may be used for purposes of business economics. An important part is also a demonstration appropriately selected transformation data series that allows the use of simple linear regression model.

The aim of this paper is to describe, analyze and compare the development of conditions for the activities of foundations and endowment funds in the Czech Republic in the area of legislation and accounting in years 1989 to 2014. The analysis is focused on:
* the development of the legal regulations of foundations and endowment funds after 1989, after the effect of a separate law on foundations and endowment funds up to the present, which is related to the adoption of the new Civil Code,
* changing conditions for accounting, financial statements, the content and the publication of annual reports and their verification by the auditor.
The integral part of this paper is to draw attention to the negative aspects of the changes, suggest possible measures to address the drawbacks and facilitate the decision-making process of potential founders whether or not to establish a foundation or endowment fund while respecting legal and accounting perspective.

This article builds on research published in the article "Fact and Fiction in EU Governmental Economics Data" (Rauch, Göttsche, Brähler, 2011). By exploring the possibilities of applying Benford's Law as a useful instrument for detecting data manipulation, this instrument is applied to the Czech Republic, particularly in the monthly data of exports and imports for the period 1996-2012, which make up the trade balance. We use the Z test as the test criterion and the first and second digits are tested. The primary aim of the article is to summarize the current theory regarding Benford's Law and the practical applications of this theory to the governmental macroeconomic data.

Primárním cílem nevýdělečných organizací je naplnění poslání nepřinášející přímý zisk, ale užitek v modifikaci veřejně prospěšné služby. Typologie nevýdělečného sektoru prezentuje specifické postavení organizací v národním hospodářství. Organizace jsou považovány za účetní jednotky a daňové poplatníky. Výjimky mají zdůraznit vizi neziskovosti v kontextu tržního prostředí. Identifikace klíčových specifik je nezbytná pro orientaci v rozsáhlé legislativě.

Cílem příspěvku je seznámit čtenáře s platnými právními předpisy pro vedení účetnictví některých vybraných účetní jednotky v letech 2010 a 2011 a také upozornit na problémy s uplatněním účetních metod v praxi v souvislosti s přezkoumáním hospodaření územních samosprávných celků a dobrovolných svazků obcí a auditem účetní závěrky některých vybraných účetních jednotek v kontextu účetní reformy veřejných financí v České republice.

The purpose of this paper is to present and analyze the role and responsibilities of the audit in the dominant enterprise in the market of postal services. To achieve the target, it discussed two major issues: EU regulations on competition policy and the audit in the Polish Post Office - the dominant enterprise in the market for postal services in Poland.

This article presents and analyzes the issues related to the identification of fraud risk factors and appropriate response to the imminent risk of fraud. The paper presents examples of fraud risk factors in a general way to refer to all aspects of business. Considerations supported the results of research on issues of fraud, which were conducted on a global scale. Also discussed the role of corporate governance in the prevention of fraud.