Analýza účetních závěrek, výročních zpráv a zpráv auditora veřejných výzkumných institucí za období 2020 - 2024

This bachelor’s thesis analyses financial statements, annual reports and auditor’s reports of public research institutions. The aim of the thesis is to assess whether these institutions fulfil selected legal obligations related to the disclosure of accounting documents, audit requirements and the presentation of mandatory information in annual reports. The theoretical part defines the position of public research institutions, their selected accounting specifics and the obligation to have their financial statements audited. The empirical part is based on a documentary analysis of publicly available financial statements, annual reports and auditor’s reports. The results show that public research institutions generally comply with their basic legal obligations; however, partial shortcomings were identified, particularly in the completeness of disclosed information, disclosure of auditor remuneration and comparability of annual reports. The thesis also points to the concentration of audit engagements focused on the verification of financial statements and annual reports of public research institutions among a small group of several audit firms.