Externí konfirmace v auditu

The diploma thesis focuses on the audit process of obtaining and evaluating evidentiary information through confirmation letters. The thesis is divided into three parts. First comes the theoretical part focused on defining the audit, then the theoretical part dealing with external confirmations and the practical part. The introductory part defines the audit of financial statements, including the historical development of the audit, and briefly describes the audit phases of the process. The second part of the work characterizes external confirmations and their individual types. The following is a description of the process of obtaining external confirmations and an expression of possible methods of sample selection. The practical part deals with the application of the process of external confirmations on a concrete example, and the conclusion of the diploma thesis is devoted to confirmation frauds and their most common ways, how audited companies bypass the process of confirmation by a third independent party.