Analýza účetní závěrky a výroční zprávy ve vybrané společnosti

Abstract

This bachelor thesis mainly deals with the preparation of the financial statements and the explanation of each report it contains. Then it is also focused on the compilation and content of annual report and on verification of both these documents by the auditor. This entire work is divided into three main parts of which are two theoretical and one practical. The first part deals with the theoretical explanation of the compilation of financial statements and annual report and interconnections between the individual reports in the financial statements. Second theoretical part deals with verification of the financial statements and annual report by the auditor and with release of the auditor's report, in which auditor evaluates this verification. The practical part is characterized by the use of knowledge of the theoretical parts and their applications to the individual reports contained in the financial statements and to the information referred in the annual report of real Czech company called ELSPOL spol. s r. o., which is limited liability company. Since this company was established and operates in the Czech Republic, this bachelor thesis is focuses on explaining the referred issue under the Czech law.