The purpose of this thesis was to develop and intensify the process of collecting audit material in a small audit firm. The main goal was to create a customized electronic fillable form for the audit firm that will help them to collect audit material more efficiently. In this thesis the client company is called Audit firm A.

This thesis is divided in two parts. Theory part covers auditing in general level, process of auditing, responsibilities of an auditor and regulation of auditing. Assignment part covers content, progress, implemented reforms and the results of the developing project.

The theoretical framework of the thesis consists of professional literature, legislation, instructions given by professional organizations in the field of auditing, international standards of auditing, observations made in the course of traineeship at the audit firm and informal interviews with employees of the auditing company.

As a result of this thesis a customized electronic form was created for the client company. The form was created for the audit firm and it contains non-public information and for that reason it is not released as an attachment of this thesis.