Audit pohledávek a závazků

Abstract

The theme of this thesis is to audit of receivables and payables. The aim of this work is generally characterized by the audit, define the basic concepts related to audit activities and to describe in detail the various procedures related to audit of receivables and payables, both in theoretical and practical point of view. The work is divided into three parts. The first of these is provided for general familiarization with the area of audit with the definition of basic concepts concerning the audit. It also contains a theoretical explanation of the intermediate stages of the audit. Another section is devoted to theoretical aspects of the audit of receivables and payables with a focus on understatement and overstatement of receivables and payables on the characteristics of tests to verify the receivables and payables used. Practical implementation of the audit shows the auditor's work and includes an illustrative example of sampling for testing and implementation of tests and final justification for the differences noted.