Rozdíly při aplikaci standardů ISRS 4400 a ISAE 3000

This master’s thesis examines the differences in the application of ISRS 4400 (Agreed-Upon Procedures engagements) and ISAE 3000 (Assurance Engagements) in audit practice. The aim of the thesis is to identify the key distinctions between the two standards and to evaluate their impact on the course of the engagement, the level of assurance provided, the responsibilities of the parties involved, and the form of the auditor’s report. The theoretical part defines the legal and professional framework of specific engagements and systematically analyses the requirements of both standards, including other related standards. It subsequently evaluates the circumstances in which each standard is appropriate, with regard to the purpose of the engagement and the information needs of potential users. The practical part demonstrates the application of both standards using a single model case concerning the verification of the use of a foundation grant in compliance with the terms of the contract. For both approaches, the engagement process is described from acceptance through planning and execution to the issuance of the auditor’s report. The outcome of the thesis is an evaluation of the principal differences between the standards and the formulation of recommendations that may support the selection of an appropriate standard for specific engagements.