Audit services

Mandatory audited company

Trading companies

  • Act No. 563/1991 Coll., On Accounting, as amended, provides in § 20 the conditions under which entities are required to have their financial statements audited.
  • Some entities require the implementation of a voluntary audit, for example, at the request of banks, owners, creditors, or because they want to have a reasonable assurance that the accounts and financial statements comply with statutory requirements.

Non-profit organizations

Our company carries out audit of these non-profit entities:

  • foundations and foundation funds,
  • public benefit corporations,
  • civic associations.

This covers an audit of financial statements, subsidies, costs and revenues and all other audit procedures.

A.A.T. spol. s r. o. Company is able to perform the following audit services:

  • audit of annual, extraordinary and interim financial statements
  • audit of the consolidated financial statements
  • audit of the financial statements within the implementation of company transformations
  • the Annual Report and review of the report on relations between related parties
  • audit of the so-called "consolidation packages"
  • verification of the drawing funds from the European Union. This verification is required by the institutions of the European Union for auditors who have audited projects financed from structural funds of the European Union.

An Audit of the financial statements is done through continuous verification that is performed as needed (usually about once or twice), until the time of closing the accounting books, or as agreed by the client.
The interim verification is used to remove possible errors prior to processing the cut-off.
We provide continuous verification and proper audits, which are done at the client's office or headquarters.