Povinnosti účetních jednotek a auditorů ve vztahu k AML

This thesis addresses the issue of anti-money laundering (AML) in accounting and auditing practice in the Czech Republic. The theoretical section defines basic concepts, the legislative framework, and key AML obligations for both professions, including their relationship to data protection (GDPR) and professional confidentiality. The thesis is based on a literature review of domestic and foreign sources. The practical section analyzes the real-world application of these obligations. Data collection took the form of a questionnaire survey among external accountants, focusing on the existence of guidelines, client due diligence, and barriers, as well as semi-structured interviews with auditors regarding the setup of AML processes and risk assessment. The subsequent comparison shows that while auditors rely on a formalized preventive approach and the methodology of the professional chamber, accounting practice more often encounters a lack of guidelines and concerns about breaches of confidentiality. The thesis concludes by proposing a simplification of the methodology and an enhancement of technological support.