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Comparison of vompetences of Supreme Audit Institutions in EU Countries
Málek, Martin ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
Submitted bachelor thesis is engaged in comparison of Czech Supreme Audit Office and supreme audit institutions of nine other EU countries. Criteria of comparison are principles of INTOSAI declarations, which are treated as necessary for SAI's to implement, in order to make proper public sector auditing. The comparison according to these criteria, which are defined at the beginning of each chapter, forms the main part of the thesis. Final part of the thesis answers the question, if Czech Supreme Audit Institution has sufficient competences compared with SAI's of other countries.

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