Auditní analýzy pohledávek a závazků

Abstract

The bachelor thesis is focused on audit analysis of receivables and payables. The first part of the thesis covers general characteristic of the audit, definition of fundamental concepts and description of individual steps in proceeding audit in terms of receivables and payables in limited liability company. The following part is dedicated to the characteristic of receivables and payables, including their accounting. The conclusion of this part describes the process of analysis during audit. Practical part of thesis is concentrated on detailed analysis of receivables and payables testing in the fictitious company JOKIDA s. r. o., followed by evaluation of the results of this testing.