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The scope of the powers and staus of the SAO
Votápková, Michaela ; Hřebejk, Jiří (advisor) ; Kudrna, Jan (referee)
Theses focuses on the status and powers of the Supreme Audit Office of the Czech Republic. The topics of the audits, done by SAO, have been described primarily in the framework of topics, describing audits done by state authorities. Scope of audits done by the Office one of them. Submitted work deals just with auditing competencies of the SAO and describes it from the theoretical point of view. Substantial space is dedicated to the case law, especially of the Constitutional court. Such case law has been important for defining of organizations, subjected to audit activities SAO. The aim of the thesis is to investigate the status of the Supreme Audit Office as independent authority sui generis, his powers and scope of his activities. The text is divided into individual chapters, with expanded analysis. The goal is to provide readers with detailed information on mentioned topics. Introductory chapters deal with history of audit organizations, preceding constitution of SAO. Further chapters are dedicated to constitutional anchorage of the SAO, its relations to other constitutional authorities and to attributes of the Office's independence. Attention is paid to the actual exercise of auditing powers of the SAO and its comparison with audit activities of other state authorities. Special part describes in...
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