Odložená daň a analýza auditorských postupů při jejím testování

Abstract

The thesis is devoted to the issue of Deferred Taxes, which often causes problems not only for entities, but also Auditors and Tax Advisors. The work is divided into three parts. The first part is theoretical, explaining the aspects and principles of Deferred Tax. The second part is devoted to the calculation of Deferred Tax in the industrial concern. The third part focuses on the Deferred Tax audit and analysis of audit procedures.