{"id":15291,"date":"2024-08-26T07:00:00","date_gmt":"2024-08-26T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15291"},"modified":"2024-08-20T16:11:38","modified_gmt":"2024-08-20T14:11:38","slug":"navod-jak-se-pripravit-na-ucetni-audit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-se-pripravit-na-ucetni-audit\/","title":{"rendered":"N\u00c1VOD: Jak se p\u0159ipravit na \u00fa\u010detn\u00ed audit"},"content":{"rendered":"<p>P\u0159i auditu se ov\u011b\u0159uje zejm\u00e9na fakt, jestli \u00fadaje uveden\u00e9 v \u00fa\u010detn\u00ed z\u00e1v\u011brce pod\u00e1vaj\u00ed <strong>v\u011brn\u00fd a poctiv\u00fd obraz finan\u010dn\u00ed situace firmy<\/strong>, jej\u00edho hospoda\u0159en\u00ed a finan\u010dn\u00edch tok\u016f. A zda z\u00e1v\u011brka spl\u0148uje ve\u0161ker\u00e9 n\u00e1le\u017eitosti dan\u00e9 z\u00e1konem a p\u0159\u00edslu\u0161n\u00fdmi sm\u011brnicemi.<\/p>\n<p>Z auditu p\u0159i sv\u00e9m rozhodov\u00e1n\u00ed vych\u00e1z\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li aria-level=\"1\">management \u00fa\u010detn\u00ed jednotky,<\/li>\n<li aria-level=\"1\">vlastn\u00edci spole\u010dnosti,<\/li>\n<li aria-level=\"1\">finan\u010dn\u00ed \u00fa\u0159ad,<\/li>\n<li aria-level=\"1\">banka,<\/li>\n<li aria-level=\"1\">investo\u0159i<\/li>\n<li aria-level=\"1\">a dal\u0161\u00ed subjekty.<\/li>\n<\/ul>\n<p>Audit p\u0159itom m\u016f\u017eete prov\u00e9st u v\u0161ech <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">typ\u016f \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>. Tedy u:<\/p>\n<ul>\n<li aria-level=\"1\">\u0159\u00e1dn\u00e9,<\/li>\n<li aria-level=\"1\">mimo\u0159\u00e1dn\u00e9<\/li>\n<li aria-level=\"1\">i mezitimn\u00ed z\u00e1v\u011brky.<\/li>\n<\/ul>\n<h2>\u0158\u00e1dn\u00e1 a mimo\u0159\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/h2>\n<p>\u0158\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka je nejb\u011b\u017en\u011bj\u0161\u00ed. Sestavujete ji v\u017edy <strong>k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, kdy uzav\u00edr\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed knihy<\/a>.<\/p>\n<p>M\u016f\u017ee se ale st\u00e1t, \u017ee pot\u0159ebujete <strong>\u00fa\u010detn\u00ed knihy uzav\u0159\u00edt jindy<\/strong>. Nap\u0159\u00edklad kdy\u017e spole\u010dnost vstupuje do likvidace. V takov\u00e9m p\u0159\u00edpad\u011b p\u0159ipravujete mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku.<\/p>\n<h2>Mezitimn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/h2>\n<p>Krom\u011b p\u0159edchoz\u00edch dvou variant m\u016f\u017eete sestavit tak\u00e9 mezitimn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku. Tuto z\u00e1v\u011brku p\u0159ipravujete <strong>v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed bez uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih<\/strong>.<\/p>\n<p>Typicky se to d\u011bje p\u0159i <strong>f\u00fazi spole\u010dnosti<\/strong> nebo p\u0159i jej\u00edm rozd\u011blen\u00ed a p\u0159evodu majetku na n\u011bkter\u00e9ho ze spole\u010dn\u00edk\u016f firmy.<\/p>\n<h2>N\u00e1le\u017eitosti \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">\u00da\u010detn\u00ed z\u00e1v\u011brka<\/a> v\u017edy obsahuje:<\/p>\n<ul>\n<li aria-level=\"1\">rozvahu,<\/li>\n<li aria-level=\"1\">v\u00fdkaz zisku a ztr\u00e1ty<\/li>\n<li aria-level=\"1\">a p\u0159\u00edlohu.<\/li>\n<\/ul>\n<p><strong>St\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> pak mus\u00ed p\u0159idat tak\u00e9:<\/p>\n<ul>\n<li aria-level=\"1\">p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch<\/li>\n<li aria-level=\"1\">a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n<\/ul>\n<p>Krom\u011b toho mus\u00edte <strong>v \u00fa\u010detn\u00ed z\u00e1v\u011brce uv\u00e9st tak\u00e9<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">n\u00e1zev obchodn\u00ed firmy;<\/li>\n<li aria-level=\"1\">jej\u00ed s\u00eddlo;<\/li>\n<li aria-level=\"1\">identifika\u010dn\u00ed \u010d\u00edslo a informace o z\u00e1pisu do ve\u0159ejn\u00e9ho rejst\u0159\u00edku;<\/li>\n<li aria-level=\"1\">pr\u00e1vn\u00ed formu \u00fa\u010detn\u00ed jednotky (p\u0159\u00edpadn\u011b informace, \u017ee je \u00fa\u010detn\u00ed jednotka v likvidaci);<\/li>\n<li aria-level=\"1\">p\u0159edm\u011bt podnik\u00e1n\u00ed;<\/li>\n<li aria-level=\"1\">rozvahov\u00fd den nebo jin\u00fd okam\u017eik, ke kter\u00e9mu \u00fa\u010detn\u00ed z\u00e1v\u011brku sestavujete;<\/li>\n<li aria-level=\"1\">a okam\u017eik sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky \u2013 nast\u00e1v\u00e1 podpisem \u00fa\u010detn\u00ed z\u00e1v\u011brky statut\u00e1rn\u00edm org\u00e1nem.<\/li>\n<\/ul>\n<p>D\u00edky <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Money S3<\/a> na to na\u0161t\u011bst\u00ed nemus\u00edte myslet sami. Program <strong>dohl\u00e9dne, aby v z\u00e1v\u011brce \u017e\u00e1dn\u00e9 povinn\u00e9 \u00fadaje nechyb\u011bly<\/strong>. A jej\u00ed sestaven\u00ed v\u00e1m v\u00fdrazn\u011b usnadn\u00ed.<\/p>\n<h2>Jak na \u00fa\u010detn\u00ed z\u00e1v\u011brku v Money S3<\/h2>\n<p>Jednou ze z\u00e1kladn\u00edch sou\u010d\u00e1st\u00ed programu Money S3 je toti\u017e i <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">modul Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>. Najdete v n\u011bm nap\u0159\u00edklad z\u00e1v\u011brkov\u00e9 operace, kter\u00e9 nejen <strong>provedou \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/strong>, ale tak\u00e9:<\/p>\n<ul>\n<li aria-level=\"1\">p\u0159enesou kone\u010dn\u00e9 stavy ze z\u00e1v\u011brky jako po\u010d\u00e1te\u010dn\u00ed stavy do nov\u00e9ho roku,<\/li>\n<li aria-level=\"1\">p\u0159evedou stav salda a p\u0159\u00edpadn\u011b vytvo\u0159\u00ed po\u010d\u00e1te\u010dn\u00ed stav DPH<\/li>\n<li aria-level=\"1\">nebo v\u00e1m nap\u0159\u00edklad umo\u017en\u00ed rovnou vyplnit p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n<p>V sekci \u00fa\u010detn\u00ed v\u00fdkazy pak jednodu\u0161e <strong>vytvo\u0159\u00edte povinn\u00e9 sou\u010d\u00e1sti \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong>. Tedy:<\/p>\n<ul>\n<li aria-level=\"1\">rozvahu,<\/li>\n<li aria-level=\"1\">v\u00fdkaz zisku a ztr\u00e1ty<\/li>\n<li aria-level=\"1\">a p\u0159\u00edlohu k z\u00e1v\u011brce.<\/li>\n<\/ul>\n<p>V\u00fdkazy si nav\u00edc<strong> uprav\u00edte podle pot\u0159eby<\/strong>.<\/p>\n<p>\u0158ada firem vyu\u017e\u00edv\u00e1 tak\u00e9 <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-analyzy-s3\/\">modul \u00da\u010detn\u00ed anal\u00fdzy<\/a>, kter\u00fd v\u00e1m dok\u00e1\u017ee v\u00fdrazn\u011b <strong>zrychlit a usnadnit \u010di\u0161t\u011bn\u00ed salda<\/strong>. Umo\u017e\u0148uje toti\u017e \u00fapravu prvotn\u00edch doklad\u016f p\u0159\u00edmo z jejich seznamu.<\/p>\n<p>Kontrola salda je p\u0159itom pot\u0159ebn\u00e1 i pro sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Pot\u0159ebujete ji tedy tak\u00e9 k auditu.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15291\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15291\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>Zvl\u00e1\u0161tn\u00ed zm\u00ednku si zaslou\u017e\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-priloha\/\">p\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>. Obsahuje toti\u017e informace, kter\u00e9 <strong>vysv\u011btluj\u00ed \u010d\u00edseln\u00e1 data uveden\u00e1 v rozvaze<\/strong> a ve v\u00fdkazu zisku a ztr\u00e1ty.<\/p>\n<p>Zpravidla jsou to \u00fadaje o:<\/p>\n<ul>\n<li aria-level=\"1\">\u010dinnosti \u00fa\u010detn\u00ed jednotky,<\/li>\n<li aria-level=\"1\">pou\u017eit\u00fdch \u00fa\u010detn\u00edch metod\u00e1ch,<\/li>\n<li aria-level=\"1\">jejich zm\u011bn\u00e1ch<\/li>\n<li aria-level=\"1\">a tak d\u00e1le.<\/li>\n<\/ul>\n<h2>Kdo mus\u00ed m\u00edt audit \u00fa\u010detn\u00ed z\u00e1v\u011brky?<\/h2>\n<p>Audit \u00fa\u010detn\u00ed z\u00e1v\u011brky je povinn\u00fd pro:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> s v\u00fdjimkou vybran\u00fdch \u00fa\u010detn\u00edch jednotek, kter\u00e9 nejsou subjekty ve\u0159ejn\u00e9ho z\u00e1jmu;<\/li>\n<li aria-level=\"1\"><strong>st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/strong>;<\/li>\n<li aria-level=\"1\"><strong>mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>.<\/li>\n<\/ul>\n<p>Pro mal\u00e9 \u00fa\u010detn\u00ed jednotky je v\u0161ak \u00fa\u010detn\u00ed audit povinn\u00fd jen v p\u0159\u00edpad\u011b, \u017ee jsou akciov\u00fdmi spole\u010dnostmi nebo sv\u011b\u0159ensk\u00fdmi fondy. A z\u00e1rove\u0148 k rozvahov\u00e9mu dni \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9ho se z\u00e1v\u011brka t\u00fdk\u00e1, a \u00fa\u010detn\u00edho obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho,<strong> p\u0159ekro\u010dily nebo ji\u017e dos\u00e1hly alespo\u0148 jedn\u00e9 z t\u011bchto hodnot<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\">aktiva celkem \u2013 40 000 000 K\u010d,<\/li>\n<li aria-level=\"1\">\u010dist\u00fd ro\u010dn\u00ed obrat \u2013 80 000 000 K\u010d,<\/li>\n<li aria-level=\"1\">pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed \u2013 50.<\/li>\n<\/ul>\n<p>Pro <strong>ostatn\u00ed mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> je audit povinn\u00fd, pokud p\u0159ekro\u010dily nebo dos\u00e1hly alespo\u0148 dvou z uveden\u00fdch hodnot.<\/p>\n<p>P\u0159esn\u011b podm\u00ednky, kdy je \u00fa\u010detn\u00ed audit povinn\u00fd, definuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#cast3\" target=\"_blank\" rel=\"noopener\">z\u00e1kon o \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"4\"><strong>Kategorie \u00fa\u010detn\u00edch jednotek podle jejich velikosti<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>kategorie \u00fa\u010detn\u00ed jednotky<\/strong><\/td>\n<td><strong>celkov\u00e1 aktiva<\/strong><\/td>\n<td><strong>celkov\u00fd ro\u010dn\u00ed obrat<\/strong><\/td>\n<td><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>mikro<\/td>\n<td>do 9 milion\u016f K\u010d<\/td>\n<td>do 18 milion\u016f K\u010d<\/td>\n<td>do 10<\/td>\n<\/tr>\n<tr>\n<td>mal\u00e1<\/td>\n<td>do 100 milion\u016f K\u010d<\/td>\n<td>do 200 milion\u016f K\u010d<\/td>\n<td>do 50<\/td>\n<\/tr>\n<tr>\n<td>st\u0159edn\u00ed<\/td>\n<td>do 500 milion\u016f K\u010d<\/td>\n<td>do 1 miliardy K\u010d<\/td>\n<td>do 250<\/td>\n<\/tr>\n<tr>\n<td>velk\u00e1<\/td>\n<td>nad 500 milion\u016f K\u010d<\/td>\n<td>nad 1 miliardu K\u010d<\/td>\n<td>nad 250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak prob\u00edh\u00e1 \u00fa\u010detn\u00ed audit?<\/h2>\n<p>\u00da\u010detn\u00ed audit m\u016f\u017eeme <strong>rozd\u011blit do t\u0159\u00ed f\u00e1z\u00ed <\/strong>podle toho, jak auditor postupuje.<\/p>\n<ul>\n<li aria-level=\"1\">V prvn\u00ed f\u00e1zi <strong>studuje finan\u010dn\u00ed dokumenty<\/strong> a z\u00e1znamy spole\u010dnosti a ov\u011b\u0159uje jejich spr\u00e1vnost a \u00faplnost.<\/li>\n<li aria-level=\"1\">Ve druh\u00e9 f\u00e1zi se soust\u0159ed\u00ed na <strong>vnit\u0159n\u00ed kontroln\u00ed syst\u00e9my<\/strong> a postupy a posuzuje, jak \u00fa\u010dinn\u011b mohou p\u0159edch\u00e1zet chyb\u00e1m a podvod\u016fm.<\/li>\n<li aria-level=\"1\">Ve t\u0159et\u00ed f\u00e1zi auditor p\u0159ed\u00e1 \u00fa\u010detn\u00ed jednotce sv\u00e9 <strong>z\u00e1v\u011bry a doporu\u010den\u00ed<\/strong>.<\/li>\n<\/ul>\n<h2>Cena \u00fa\u010detn\u00edho auditu<\/h2>\n<p>Cena \u00fa\u010detn\u00edho auditu z\u00e1vis\u00ed na velikosti \u00fa\u010detn\u00ed jednotky i na zvolen\u00e9m auditorovi. M\u016f\u017ee se pohybovat od <strong>p\u00e1r des\u00edtek a\u017e po n\u011bkolik stovek tis\u00edc korun<\/strong>.<\/p>\n<p>Obecn\u011b plat\u00ed, \u017ee \u010d\u00edm v\u011bt\u0161\u00ed je va\u0161e \u00fa\u010detn\u00ed jednotka, t\u00edm v\u00edce dokument\u016f bude t\u0159eba prov\u011b\u0159it \u2013 a t\u00edm bude audit dra\u017e\u0161\u00ed.<\/p>\n<p>Zpravidla se d\u00e1 tak\u00e9 \u0159\u00edct, \u017ee u samostatn\u00fdch auditor\u016f se setk\u00e1te s ni\u017e\u0161\u00ed cenou ne\u017e u velk\u00fdch firem. Auditorsk\u00e9 spole\u010dnosti v\u0161ak obvykle garantuj\u00ed opravdu d\u016fkladnou kontrolu a <strong>dobr\u00e9 renom\u00e9 v o\u010d\u00edch ve\u0159ejnosti<\/strong>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Jak se na \u00fa\u010detn\u00ed audit p\u0159ipravit?<\/h2>\n<p>Pro hladk\u00fd pr\u016fb\u011bh \u00fa\u010detn\u00edho auditu je t\u0159eba<strong> s auditorem v\u0161e dob\u0159e napl\u00e1novat<\/strong>. Na za\u010d\u00e1tku spolupr\u00e1ce si toti\u017e mus\u00ed p\u0159ipravit pl\u00e1n auditu a harmonogram prac\u00ed sladit s harmonogramem \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<p>N\u00e1sledn\u011b auditora sezn\u00e1m\u00edte s:<\/p>\n<ul>\n<li aria-level=\"1\">\u010dinnost\u00ed va\u0161\u00ed firmy,<\/li>\n<li aria-level=\"1\">\u00fa\u010detn\u00edm syst\u00e9mem,<\/li>\n<li aria-level=\"1\">vnit\u0159n\u00edmi kontrolami<\/li>\n<li aria-level=\"1\">a dal\u0161\u00edmi pot\u0159ebn\u00fdmi informacemi.<\/li>\n<\/ul>\n<p>A tak\u00e9 mu p\u0159ed\u00e1te <strong>v\u0161echny pot\u0159ebn\u00e9 podklady<\/strong> \u2013 zejm\u00e9na \u00fa\u010detn\u00ed z\u00e1v\u011brku.<\/p>\n<p>Nejlep\u0161\u00ed b\u00fdv\u00e1 p\u0159edat auditorovi z\u00e1v\u011brku je\u0161t\u011b podpisem ze strany statut\u00e1rn\u00edho org\u00e1nu. D\u00edky tomu m\u016f\u017eete p\u0159\u00edpadn\u00e9 <strong>nesrovnalosti v\u010das opravit<\/strong>.<\/p>\n<p>S povinnost\u00ed sestavit \u00fa\u010detn\u00ed audit je spojen\u00e1 <strong>povinnost p\u0159ichystat v\u00fdro\u010dn\u00ed zpr\u00e1vu<\/strong>. Tak\u00e9 tu mus\u00edte p\u0159edat auditorovi k ov\u011b\u0159en\u00ed.<\/p>\n<p>Nav\u00edc auditor pot\u0159ebuje<strong> dokumenty, kter\u00e9 mu umo\u017en\u00ed co nejl\u00e9pe poznat spole\u010dnost<\/strong> a jej\u00ed \u010dinnost. Jsou to zejm\u00e9na:<\/p>\n<ul>\n<li aria-level=\"1\">spole\u010densk\u00e1 smlouva nebo stanovy (podle pr\u00e1vn\u00ed formy \u00fa\u010detn\u00ed jednotky);<\/li>\n<li aria-level=\"1\">vnit\u0159n\u00ed sm\u011brnice spole\u010dnosti;<\/li>\n<li aria-level=\"1\">inventariza\u010dn\u00ed z\u00e1pisy;<\/li>\n<li aria-level=\"1\">informace o po\u010d\u00edta\u010dov\u00e9m vybaven\u00ed a pou\u017e\u00edvan\u00e9m softwaru \u2013 auditorovi umo\u017en\u00ed l\u00e9pe porozum\u011bt <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edmu syst\u00e9mu<\/a>, kter\u00fd ve firm\u011b pou\u017e\u00edv\u00e1te;<\/li>\n<li aria-level=\"1\">v\u00fdpis z obchodn\u00edho rejst\u0159\u00edku;<\/li>\n<li aria-level=\"1\">z\u00e1pis z valn\u00fdch hromad konan\u00fdch v pr\u016fb\u011bhu kontrolovan\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed;<\/li>\n<li aria-level=\"1\">v\u00fdpisy listu vlastnictv\u00ed z katastru nemovitost\u00ed, kter\u00e9 se t\u00fdkaj\u00ed nemovitost\u00ed vykazovan\u00fdch v \u00fa\u010detn\u00ed z\u00e1v\u011brce;<\/li>\n<li aria-level=\"1\">d\u016fle\u017eit\u00e9 smlouvy t\u00fdkaj\u00edc\u00ed se hospoda\u0159en\u00ed spole\u010dnosti \u2013 nap\u0159\u00edklad kupn\u00ed \u010di \u00fav\u011brov\u00e9;<\/li>\n<li aria-level=\"1\">da\u0148ov\u00e1 registrace;<\/li>\n<li aria-level=\"1\">da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed;<\/li>\n<li aria-level=\"1\">v\u00fdsledky da\u0148ov\u00fdch kontrol (pokud v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed ve firmy prob\u011bhly);<\/li>\n<li aria-level=\"1\">prohl\u00e1\u0161en\u00ed veden\u00ed spole\u010dnosti.<\/li>\n<\/ul>\n<figure id=\"attachment_15296\" aria-describedby=\"caption-attachment-15296\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15296\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920.jpg\" alt=\"Aby \u00fa\u010detn\u00ed audit prob\u011bhl hladce, p\u0159ipravte auditorovi dokumenty, kter\u00e9 mu daj\u00ed informace o fungov\u00e1n\u00ed a hospoda\u0159en\u00ed spole\u010dnosti.\" width=\"1920\" height=\"1440\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920-300x225.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920-1024x768.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920-150x113.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920-768x576.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/leaves-374246_1920-1536x1152.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-15296\" class=\"wp-caption-text\">Aby \u00fa\u010detn\u00ed audit prob\u011bhl hladce, p\u0159ipravte auditorovi dokumenty, kter\u00e9 mu daj\u00ed informace o fungov\u00e1n\u00ed a hospoda\u0159en\u00ed spole\u010dnosti.<\/figcaption><\/figure>\n<h2>Jak reagovat na v\u00fdsledky auditu?<\/h2>\n<p>Sestaven\u00edm auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky cel\u00fd proces zdaleka nekon\u010d\u00ed. Pokud auditor odhal\u00ed n\u011bjak\u00e9 nedostatky \u010di pochyben\u00ed, mus\u00edte je odstranit. A z\u00e1rove\u0148 <strong>p\u0159ijmout opat\u0159en\u00ed<\/strong>, kter\u00e1 v\u00e1m umo\u017en\u00ed podobn\u00fdm chyb\u00e1m p\u0159edch\u00e1zet.<\/p>\n<p>Z auditu mohou tak\u00e9 vyplynout n\u00e1vrhy na zlep\u0161en\u00ed firemn\u00edch proces\u016f. Zpravidla se v\u00e1m vyplat\u00ed je prostudovat a zv\u00e1\u017eit jejich realizaci. Dok\u00e1\u017e\u00ed toti\u017e \u010dinnost firmy <strong>znateln\u011b zefektivnit<\/strong>.<\/p>\n<p>D\u00edky <strong>\u00fa\u010detn\u00edmu programu Money S3<\/strong> snadno p\u0159iprav\u00edte \u00fa\u010detn\u00ed z\u00e1v\u011brku a nachyst\u00e1te se na audit. Nav\u00edc si ho <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161\u00edte zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i auditu se ov\u011b\u0159uje zejm\u00e9na fakt, jestli \u00fadaje uveden\u00e9 v \u00fa\u010detn\u00ed z\u00e1v\u011brce pod\u00e1vaj\u00ed v\u011brn\u00fd a poctiv\u00fd obraz finan\u010dn\u00ed situace firmy, jej\u00edho hospoda\u0159en\u00ed a finan\u010dn\u00edch tok\u016f. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[372,58,129,99,378],"class_list":["post-15291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-funkce-ucetniho-programu","tag-money-s3","tag-ucetni-zaverka","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15291"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15291\/revisions"}],"predecessor-version":[{"id":15302,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15291\/revisions\/15302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15292"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}