Spis auditora – praktický postup dokumentace auditu

An audit represents a systematic verification process whereby an independent auditor expresses his/her opinion on the audited financial statements. Audit files collect an audit evidence covering the audit and provide objective basis for the auditor's opinion. This thesis summarizes the relevant theoretical background relating to the audit documentation. It characterizes importance of audit documentation, its functions and forms of the audit file. The focus is on the audit documentation requirements in accordance with the current Czech legislation and the International Standards on Auditing. Its aim is to present a practical approach of audit documentation and organizing of the audit files established in a small audit company. Application of the established structure of the audit documentation is presented in a concrete example. The example is solved to note individual circumstances of the audit engagement.