Externí audit zaměřený na testování účetních zápisů (JETs). Odpovědnost firmy a odpovědnost auditora. Perspektivy budoucího vývoje

This bachelor thesis examines the role of external audit with a specific focus on Journal Entry Testing (JETs), which represents a key analytical tool for identifying fraud risks and material misstatements in accordance with International Standards on Auditing. The theoretical part of the thesis defines the purpose and importance of external audit, clarifies the responsibility of auditors and reporting entities, outlines the legislative framework including ISA 240 and ISA 315, and provides a detailed description of JETs as a method for detecting anomalies in accounting records. The practical part applies nine selected JETs to a dataset of a fictitious company operating in the facility management sector. The analysis evaluates the structure and consistency of journal entries and assesses potential risk indicators. Because the dataset did not contain real fraudulent activity, the thesis includes a model simulation of three representative fraud scenarios—late‐night manual postings, numerical manipulation through artificially created small transactions, and duplicate billing—demonstrating how JETs can effectively detect these irregularities. The results show that Journal Entry Testing is a highly effective and easily applicable tool within modern data-driven auditing, enhancing the auditor’s ability to detect fraud and assess risks. The thesis concludes with recommendations for further development of analytical audit techniques, in particular with respect to digitalisation, automation and the increasing role of data analytics in the audit profession