Analýza účetní závěrky a procesu jejího auditu ve vybrané obchodní společnosti

Abstract

The diploma thesis is focused on the topic Analysis of the Financial Statements and its Audit Process in the Selected Business Company. The diploma thesis is divided into theoretical and practical part. The theoretical part discusses regulation of the financial statements, its general characteristics, rules for financial statements and the preparatory work that needs to be done at the end of the reporting period. Followed by the second chapter, which deals with audit, its essence and basic information related to auditing. The practical part is focused on the selected company P R O M O N T, Inc. which is audited short-term receivables. Audit procedures described in the thesis form a necessary part of audit work leading to issuing of an audit opinion on whether the financial statements give a true and fair view.