Auditing in computer enviroment

The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment