Specifika auditu dlouhodobého majetku v těžebním průmyslu

The diploma thesis "Specifics of the audit of fixed assets in the mining industry" focuses on the audit verification of fixed assets in a company operating in the mining industry and the evaluation of key findings, including the identification of specifics associated with this area. The thesis provides both a basic theoretical view of the audit of fixed assets and also practically describes the individual steps of the audit process on a example. On the basis of the identification and evaluation of the risks associated with fixed assets, in the next part, audit procedures and tests aimed at verifying these risks in the accounting unit are carried out. Attention is paid, for example, to asset additions, depreciation and the accounting recording of the transaction associated with the purchase of part of the plant. Specific areas such as mining areas, mining rights, raw material deposits and reserves for remediation, reclamation and mining damage are also part of the audit.