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National Repository of Grey Literature

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Strengthening the Statutory Audit in the EU Prokeš, Jiří ; Králíček, Vladimír (advisor) ; Jindřišková, Markéta (referee) Práce zobrazuje proces posílení povinného auditu v EU v souvislosti s modernizací Osmé směrnice. Rozebírá zejména veřejný dohled nad auditem, nezávislost auditorů, rotaci auditorů, zprávy o průhlednosti, výbory pro audit, odpovědnost auditorů a další související témata. Dále práce nastiňuje možnou podobu implementace Osmé směrnice v ČR a pro srovnání také v Německu. V závěru je Osmá směrnice stručně srovnána s americkým zákonem Sarbanes-Oxley. Detailed record

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