Finanční audit ve strojírenském podniku

Abstract

The diploma thesis deals with the financial audit of the company OSTROJ a. s. during the period of 2009 - 2012. The goal of the thesis is to propose proceeding steps and implementation of financial audit in the engineering enterprise OSTROJ a. s. The theoretic-methodological section circumscribes the fundamentals of financial audit and delineates methods and techniques employed in a financial auditing. The section concludes, on the basis of previous findings, with specifying steps of financial audit proceedings in this particular engineering company. In the application section of this paper, these proceeding steps are put into effect and the financial audit itself is performed by using selected ratio indicators, financial distress prediction and comparison of all thus obtained values in time. On the basis of performed financial audit proceeding steps, the suggestions for improvement of financial audit proceedings in the company are made, also in terms of their inclusion into its internal audit department's competences.