Audit účetní závěrky při přeměnách obchodních společností

This master’s thesis deals with the issue of auditing financial statements in business combinations. The introductory part presents the classification and reasons for acquisitions, describes the legal regulation of business combinations in the Czech Republic, and outlines the individual types of transformations. The following chapters focus on the preparation and process of business combinations, with emphasis on financial statements, valuation of equity, the effective date, and the preparation of the opening balance sheet. The core part of the thesis is devoted to the audit of business combinations, describing the obligation to audit financial statements and opening balance sheets, audit planning, risk assessment, and audit procedures. The practical part analyses a specific merger of two companies and discusses in detail the characteristics of the participating entities, the preparation of the opening balance sheet, and the course of the audit. The main outcomes of the thesis include the identification of key risks associated with the audit of the opening balance sheet in a merger, the design of audit procedures, and recommendations for ensuring the correctness of accounting information within business combinations.