Audit zásob a pohledávek ve výrobním podniku

Abstract

The goal of this diploma thesis is to explain the auditing, the process and the tests that are performed during the audit and in detail, including practical example for a particular entity, to discuss issues of audit, inventory and receivables in accordance with Czech legislation The theoretical part is defined legislative regulation of audit and describes the steps the auditor during the audit. The next chapter theoretically describes how the auditor during the audit of inventory and consequently this method is applied to the selected entity. In the penultimate chapter is theoretically describes how the auditor in the audit of Receivably receivable and consequently this method is applied to the selected entity.