Auditorské postupy při ověřování účetní závěrky

This diploma thesis investigates the audit procedures that generally occur during the verification of financial statements of company. The thesis consists of a theoretical and a practical part. The content of the theoretical part are the basic concepts associated with the audit of financial statements, the historical development of auditing and legislation in the Czech Republic, the definitions of types of audits, defining the objectives and functions of auditing financial statements. The theoretical part of the thesis also deals with the definitions of audit procedures and analysis of the entire process from the acceptance of the contract to the issuance of the audit report. The content of the practical part of the thesis is an explanation of the audit procedures of financial statements of the specific company.