Audit cizích zdrojů krytí

Abstract

The goal of the theis "Audit od Foreign Cover Resources" is to characterize the foreign cover resources and determine their content. The first part focuses on foreign cover resources from the perspective of Czech law. The second part defines the foreign cover resources in accordance with International Accounting Standards, and examines selected standards. The third part deals with foreign cover resources in terms of audit and suggests procedures for the auditing of foreign resources.