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Audit účetní závěrky se zaměřením na testování vybraných položek účetních výkazů / The audit of the financial statements focusing on testing of selected items of financial statements

Topic of this diploma thesis is auditing selected items of financial statements. The basis of the work consists of theoretical introduction of auditing principles, definition of key concepts but also regulatory frameworks according to the Czech legislation and audit procedures in particular. This theoretical part is then followed by the practical part of the thesis focusing on demonstration of audit procedures during the audit of selected items of financial statements of a fictitious company. In this part the theoretical basis is linked with audit practice. Audit procedures described in the thesis form a necessary part of audit work leading to issuing of an audit opinion on whether the financial statements give a true

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205769
Date January 2015
CreatorsSiváková, Denisa
ContributorsRoubíčková, Jaroslava, Černý, Václav
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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