Plánování a následná realizace auditní zakázky

This diploma thesis deals with the planning process and the subsequent performing of the statutory audit engagement. The introductory chapter is devoted to the definition of audit and deals with its implementation in laws, the regulation of the auditing profession and the definition of basic auditing terms. The following chapter deals with the individual steps required before accepting an audit engagement, understanding the accounting entity and, at its conclusion, the materiality determination process. The third chapter deals with the risk identification and subsequently also their evaluation. This chapter discusses the individual steps needed to identify potential risks in a given engagement and the following possibility of their evaluation and planning of relevant audit procedures to cover them. The last theoretical chapter deals with the obtaining of audit evidence information and also with the evaluation of subsequent events, the assumption of going concern and ultimately also with the review of the financial statements and the annual report. The practical part applies theoretical knowledge to the example of an audit engagement with client from the retail industry.