| Abstract [eng] |
SUMMARY 86 pages, 22 charts, 13 pictures, 55 references. Regulatory activity reports are the most important source to establish prices for regulated services. It shows verification importance for reports of regulatory activity. The main purpose of this master thesis is to investigate reports of factual findings in the heating sector and to identify the most important areas for improvement in the regulatory activity reports. The work consists of four main parts: the analysis of literature, methodology of research, the research and its results, conclusions and recommendations. Literature analysis reviews verification of the regulatory activity reports, its changes, causes, applicable international auditing standard, international standard on related services, process of verification and legislation relevant to the verification and accounting of regulatory activity reports in the heating sector. After the literature analysis the author has carried out the study about the 52 reports of factual findings, 67 procedures, 3484 findings in the heating sector. The study was conducted based on document content analysis and comparative analysis. All factual findings were classified by these indications: identified discrepancy, information (description), procedure was not performed correctly, not detected any discrepancies and procedure does not apply. Indication “identified discrepancy” is the most important to achieve the aim of research, as it indicates which area has the most discrepancies. Procedures which had the most discrepancies were analyzed by the following evaluation elements: tool, process and methodology. It helps to find an area for improvement in the regulatory activity reports. The performed research revealed that the most discrepancies were found in fixed assets area, and the most important elements, which helps to avoid discrepancies is process and methodology. The conclusions and recommendations summarize the main concepts of literature analysis as well as the results of the performed research. The author believes that the results of the study and recommendations could give useful guidelines to 3 interested parties: the companies in the heating sector, auditors and national energy regulatory council. |
