SETTING OF AUDIT PROCEDURES ON THE AUDITING OF THE FINANCIAL STATEMENTS OF THE MUNICIPALITY

The papers are about setting of audit procedures on the auditing of the financial statements of the municipality. An audit in the Slovak Republic is currently sufficiently regulated, and is conditional upon its own legal norms of national legislation, standards of Slovak Chamber of Auditors and international EU documents. The first part is devoted to the definition of audit, its historical development, notion of audit in the world and in Slovakia as well as the legislative framework of the audit. General audit plan, audit procedures with a description of the main individual parts is filling the second part. Subsequently, another part contains the audit documentation procedure of audit of individual financial statements for the municipality of Hranovnica. Specific audit procedures should be carried out to obtain the sufficient appropriate audit evidence to formulate findings, which are part of the audit documentation, and on the basis of which the auditor formulates his opinion. The final part summarizes the audit findings and recommendations drawn up for the municipality of Hranovnica.