Porovnání auditorského přístupu při auditu obchodních společností z farmaceutického odvětví

The diploma thesis “Comparison of Audit Approaches in the Audit of Companies Operating in the Pharmaceutical Industry” focuses on the comparison of audit procedures applied to two selected companies operating in the pharmaceutical sector. The aim of the thesis is to identify similarities and differences in audit approaches and to assess how the specific characteristics of the pharmaceutical industry influence the course of a financial statement audit. The theoretical part provides an overview of the main phases of a financial statement audit, including risk assessment, the auditor’s responses to identified risks, and final audit procedures. It also addresses computer-assisted audit techniques and selected accounting specifics typical of the pharmaceutical industry. The practical part is based on the audit files of both analysed companies. It describes the audit process from engagement acceptance through the planning phase and the verification of individual accounting areas to the issuance of the auditor’s report. On this basis, differences in audit approaches, areas with varying scopes of verification, as well as procedures that remain similar in both companies are identified.