Provedení auditu pohledávek a závazků ve vybrané obchodní společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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The theme of this diploma thesis is audit of receivables and payables. Thesis is divided into three parts. In the first chapter, the theoretical aspects of the audit of the financial statements are defined. In the second part, the methods of the audit of receivables and payables are characterized. In the last chapter, which is practical, there is audit of receivables and payables performed in selected business company, focusing mainly on substantive testing, results are evaluated and proposals for improving the reporting of audited areas are stated.
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audit, auditor, financial statements, receivables, payables, auditor's opinion, confirmations, cut-off test, management letter