Testování v auditu se zaměřením na Benfordův test

The diploma thesis Testing in auditing with a focus on the Benford test is divided into two main parts. The theoretical part presents the definition of the statutory audit and its anchoring in the Czech legal system, describes the goal and functions of the statutory audit and deals more closely with the issues of testing in the audit. Within them, it describes tests of controls and tests of material correctness. Special attention is focused on the selection of samples according to the International Auditing Standard ISA 530 and subsequently on the Benford test, its use and the conditions by which it is limited. The focus of the work is the practical part, divided into the application of Benford's law on non-financial data and on accounting data, specifically on the financial statements of the Czech National Bank for the accounting period from 2020 to 2023. On non-financial data, overall compliance with Benford's distribution was confirmed through three sets of tests. The set calculation formulas were subsequently applied to the testing of financial data from the financial statements of the Czech National Bank, first for individual accounting periods separately and then in a summary analysis. In the case of financial data, the overall compliance with the Benford distribution was not confirmed, due to the size of the examined data set, the range of logarithmic orders and the limitation from the bottom due to rounding. Due to its limitations, the Benford test cannot be relied upon as the only method of testing when examining accounting data, it must be performed only as a complementary test to detect a possible discrepancy in combination with other audit tests.