"Auditorsk\u00E9 sm\u011Brnice stanov\u00ED podrobnosti, postupy, metody a techniky pro poskytov\u00E1n\u00ED auditorsk\u00FDch slu\u017Eeb. P\u0159i jejich zpracov\u00E1n\u00ED se vych\u00E1z\u00ED z mezin\u00E1rodn\u00EDch standard\u016F a z tohoto z\u00E1kona." . "1" . . . . . "38/1" .