Browsing by Author "Molcarová, Ivana"

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    Auditní testy používané auditorem v podmínkách ČR
    (2008-01-01) Molcarová, Ivana
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    Auditní testy používané auditorem v podmínkách ČR
    (Technická Univerzita v Liberci, 2008-01-01) Molcarová, Ivana; Malíková, Olga
    The aim of this diploma work is to explain the theme of audit and auditing tests used by auditor in the Czech Republic, to illustrate not only theoretical methods but also practical examples during testing of process in company and chosen balance sheet accounts. In the first part there are mentioned the basic definitions and legislation associated with the theme of audit. The second part takes down the description of audit risk and auditing tests. Those tests of controls and substantive tests can be applied during the audit. It is possible to reduce audit risk through the use of auditing tests. A process of range of samples for testing and size of sample is also explained. The third part is dedicated to a practical application of auditing tests during the audit in the company A&B. This part results from described theoretical methods but mainly from work experience. The last part reviews carried out auditing tests and an audit statement is proposed.