Zpracování auditu oběžného majetku ve vybrané společnosti

Abstract

This thesis focuses on the audit of current assets in the company XYZ Stavební Materiály s.r.o. The objective is to describe in detail the individual steps of the audit process related to selected asset components, specifically receivables, inventories, and cash. The theoretical part defines the fundamental audit concepts and methods, including materiality, audit planning, sampling, and specific procedures used in the audit of current assets. The practical part of the thesis focuses on the specific application of these procedures within a selected company, including risk assessment, substantive testing, and proposals for improving internal processes and control mechanisms. The outcome of the thesis is an overall evaluation of the quality of accounting data and a proposal of measures aimed at enhancing the transparency and reliability of financial reporting.