Audit zásob a pohledávek

Abstract

The aim of this thesis was to characterize the general issue of the audit and its various stages, and subsequently to apply the acquired knowledge in a particular company when auditing of inventory and receivables. In the first, theoretically oriented part is most accurately reflect the substance and significance of the audit. This part of the thesis can be a source of information for people who are not oriented in this issue and want to know what actually the term audit imagine. For those who want to learn more about the activities of auditors, is another valuable part of the same chapter. Here are both the rights and duties of auditors and other members involved in the audit process. From next theoretical chapter it's can to draw information about each stage of the audit and the activities they cover. The practical part is focused on the audit of inventory and receivables in the selected company. The contribution of this chapter lies mainly in the detailed outline of practical audit inventory, receivables and it can help to better understand the auditors' activities for example first audited entities.