Testy věcné správnosti v oblasti výnosů z hlavní činnosti

The aim of this thesis is to analyse the risks associated with revenues from operating activities and to present audit procedures in the form of substantive tests that respond to these risks. The introduction briefly describes the audit process. Subsequently, the materiality calculation, other audit procedures and statistical and non-statistical sampling methods are explained in greater detail. The theoretical part concludes with an overview of the risks related to operating revenues and the corresponding substantive tests proposed in response. The practical part demonstrates these procedures on a specific company. Both analytical procedures and tests of details are performed, covering the assertions of occurrence, accuracy, completeness, cut-off and classification. Finally, the thesis evaluates whether the revenues from operating activities of the company contain any material misstatement.