Metody výběru vzorku a datová analýza v rámci auditu účetní závěrky

This thesis deals with the comparison of the use of traditional methods of sampling and data analytics within the audit of financial statements. Until now, balances and transactions have been tested mainly through sampling methods. However, the audit of the financial statements currently records the beginnings of the reform, which goes hand in hand with the development of new technologies. The data analytics and the idea of testing the entire population, and not only selected samples, have a great deal to contribute to this reform. The thesis is divided into two main parts, the theoretical and practical. In the theoretical part I focus on the identification of theoretical starting points, first in the field of traditional statistical methods and then in data analytics as well. I apply the knowledge from the theoretical part in the practical part, where I demonstrate the use of both methods of testing on example of a hypothetical audit of the financial statements of a selected company.