Audit v příspěvkové organizaci

Marešová, T. Audit in a contributory organization. Diploma thesis. Prague: Univer-sity of Economics in Prague, 2018. The diploma thesis is focused on audit in contributory organizations. These organ-izations are subject to controls aimed primarily at the efficient economy with pub-lic funds and compliance with legal and internal regulations. Verification of the financial statements is not mandatory here. This thesis is divided into the theoret-ical and practical part. The theoretical part is devoted to the modification of con-tributory organizations in the Czech Republic and their bookkeeping. Subsequent-ly, it runs familiarization with the appropriate audit procedures that can be used to verify the financial statements. In the practical part, these procedures are ap-plied to the selected contributory organization. At first, there is an acquaintance with the accounting unit which is Primary School Třeboň, Na Sadech 375, especial-ly with its internal control system and financing method. On the basis of the infor-mation obtained, there is an audit plan assessing identified risks and specifying the level of significance. In the following part, the audit continues testing. At the end of the thesis, the evaluation of the performed audit, its need and financial diffi-culty are carried out. The main aim of this thesis is to reflect on the audit in the contributory organizations and its subsequent implementation.