Komparace interního a externího auditu

Abstract

The goal of the thesis “Comparison of Internal and External Audit” is comparison practices of internal and external audit in selected entity. In thesis are specified differences between different types of audit. Further defines opportunities flowing from corporation between internal and external auditor. Contains suggestions for the internal auditor to make his work more effective. The theoretical part defines general characteristics of both audits, specifies auditors and their outputs, auditors´ reports. In second part are analysed selected auditing techniques used by auditors and their ability to perform audit. The last part is comparison practices both audits in the company. In thesis were used methods of description, analysis and comparison. The main difference between internal and external audit is not in planning or testing samples, but mostly in area of interest. External auditor is mainly interested in balance sheet and income items and achieved results, whereas the internal auditor is mainly interested in how the results was achieved.