Pohledávky a závazky v konsolidované účetní závěrce: účtování, vykazováni a audit

This diploma thesis deals with the issue of receivables and payables in consolidated financial statements from the point of view of accounting, reporting, and auditing. The diploma thesis is focused on the consolidation according to the Czech accounting. The work is divided into several parts, as follows. The first part aims to describe the theory of receivables and their reporting in the financial statements. Next, it will focus on liabilities. The next part is devoted to consolidated financial statements and details the specifics that are typical for consolidated financial statements. The last part of the theoretical part is focused on the audit of consolidations, the role of the group auditor and the auditor of the components, it provides an overview of the individual phases of the audit of consolidated financial statements. The practical part will be devoted to the application of acquired theoretical knowledge in practice. At the end, the results of the diploma thesis will be evaluated and the degree of achievement of the set goal will be described. Emphasis will be placed on the importance of correct elimination of mutual ties in consolidation, its subsequent audit and the responsibilities of the group auditor.