The diploma thesis focuses on the audit of non-profit organizations in the Czech Republic. The primary aim of this diploma thesis is to describe the strategy, procedures and methods used by the statutory auditor in the performance of his activities, focusing on facts that are characteristic of the non-profit sector. The diploma thesis is divided into 3 parts. The first contains a general definition of the non-profit sector in the Czech Republic, its legal and accounting regulations. The second p... zobrazit celý abstraktThe diploma thesis focuses on the audit of non-profit organizations in the Czech Republic. The primary aim of this diploma thesis is to describe the strategy, procedures and methods used by the statutory auditor in the performance of his activities, focusing on facts that are characteristic of the non-profit sector. The diploma thesis is divided into 3 parts. The first contains a general definition of the non-profit sector in the Czech Republic, its legal and accounting regulations. The second part is dedicated to the specifics of the audit of non-profit organizations in the stages from the assessment of acceptance of the contract to the subsequent evaluation of the audit and the issuing of a statement, including the definition of the procedures and methods used. The third part of the work is focused on the verification of the financial statements of selected organizations and is further divided into two subsections. The first sub-chapter describes the practical audit procedures of THE KELLNER FAMILY FOUNDATION, the second contains audit procedures within the framework of the audit of the state contributory organization National Theatre. |