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Geneze a budoucnost auditorské profese
Peřinová, Aneta
Peřinová, A. The genesis and future of the auditing profession. Diploma thesis. Brno: Mendel University, 2023. The diploma thesis focuses on the genesis and future of the auditing profession. First of all, the genesis of the auditing profession and external audit as such is defined in the thesis with the use of description and analysis. Subsequently, a comparison is made of the final audit obligations, especially in the Visegrad Four countries, but also in other European countries where the legal audit obligation has been modified in recent years. Through a questionnaire survey, whose respondents were persons performing statutory audit in the Czech Republic, it is then examined whether the currently set criteria for external audit correspond to the business environment of the 21st century or whether they should be changed. As a result of the thesis, specific impacts on the Czech business environment will be determined if the criteria for mandatory external audit in the Czech Republic are changed.
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