Využití MS Excel a Power BI při finančním auditu

In recent years, the audit community has recorded a downward trend in the number of audit assistants registered. One of the causes of this fact is the outdated public perception that the workload of this position consists only of mechanical and stereotypical tasks, which results in a decline of interest in joining the industry. The aim of this diploma the-sis is to eliminate this wrong perception by describing the use of modern, currently ap-plied software tools for processing accounting data by assistant auditor.The first part focuses on the definition of audit, audit development, and how this profes-sion reacts to the development of current business environment. In order to better under-stand the second part of the thesis, the theoretical part also describes in detail the course of the audit engagement so that it is clear at what stages the software tools can be used.The second part describes the possible use of two analytical tools for processing client accounting data. The application of the tools is demonstrated on practical examples that are usually within the competence of an assistant auditor. Two publicly available tools - MS Excel and MS Power BI – were chosen for this work.