Testy vybraných položek účetní závěrky z pohledu auditora

Topic of this master's thesis is testing of selected items of financial statements from the auditor's perspective. Thesis is divided into 4 main chapters. The first three are methodological where the first of them describes characteristics of auditing as such, its meaning, functions, purpose and object. It also explains a role of the auditor, their job description, competence, responsibility and subsequently describes The Chamber of Auditors of the Czech Republic. The second chapter analyses legal regulations of the audit, ie. laws, regulations and standards that effect both the accounting and the audit. The third and final theoretical chapter describes the methodology and steps of the audit and all the activities that audit involves. The fourth, practical chapter includes explained methodology on selected financial statement items such as tangible and intangible fixed assets, personnel expenses, short-term financial assets, inventory, receivables, equity, reserve fund, revenues and expenses related to their own production and production margin.