Účetní závěrka a její audit ve vybrané obchodní společnosti

Abstract

This thesis deals with the financial statements and the audit of the selected companies. The aim of thesis is to describe the process of financial statements and audit of individual financial statements comprising the financial statements, and insights on the financial statements and auditing in the Karvina Technical Services, including an assessment of whether the financial statements and annual report are prepared in accordance with accounting legislation. The theoretical part explains the basic concepts related to the financial statements, annual reports and audits. Processing of this thesis was used methods of collating, analyzing and synthesis. Using these methods, it was found that the financial statements Technical Services Karvina, it is compiled in accordance with current accounting legislation. The annual report contains mild deficiencies, although the company has decided to remove. Audit the selected company performed by the external auditor and is conducted in accordance with auditing standards.