Odpovědnost za výkon činnosti auditora při přezkoumávání hospodaření obcí

Abstract

The diploma thesis deals with the auditor´s performance in reviewing the management of municipalities, legal relation between him and audited subject, legal frame of this activity and last but not least auditor´s liability. The aim of thesis is to define the liability of the auditor when performing the review of municipalities’ management, find disputable questions of this legal field and to propose the changes or measures to improve those disputable points. In the theoretical part of the thesis, there are the basic terms determined and explained such as auditor, controller, legal relation between municipality and auditor and his liability. Disputable questions regarding the legal frame of this activity are outlined and analyzed here as well. The practical part is devoted to comparison of specific activities, namely audit, statutory audit and control performed by the regional authority. At the end of the thesis, this comparison is evaluated and on the basis of this evaluation, changes are proposed that could improve both the activity of the auditor and eliminate or reduce differences between different types of audits.