Elektronický podpis v účetní praxi

Abstract

Bachelor thesis title: Electronic Signature in Accounting Practice The topic of my thesis is an electronic signature in accounting practice. The work is divided into several parts and deals with the electronic signature in terms of legislation, discusses Act No. 227/2000 Coll. about the electronic signature. The next section focuses on the security of electronic signature, describes the principle of electronic signature and compares the different types of certificates. Follows a comparison of accredited certification authorities, services offered by each CA including how to obtain an electronic signature. The next section focuses on the use of electronic signature in practice, especially when communicating with the state administration.