Auditorské postupy v rizikové oblasti výnosů

The diploma thesis focuses on the importance of audit of financial statements, especially in the risk areas of revenues. The main objective of the thesis is to provide a comprehensive view of audit procedures in the area of revenue and to apply the theoretical knowledge to a practical case. The thesis consists of 4 chapters. The first chapter deals with the basic definitions of revenue according to the Czech accounting standards and the International Financial Reporting Standards. The second chapter of the thesis introduces the audit of financial statements, presents the objectives and mission of the audit of financial statements. The third chapter focuses in more detail on specific audit procedures in the revenues. The last chapter provides a practical description of audit procedures in audit of revenues using the company XYZ, a.s. as an example.