Profese a postavení auditora v České republice v mezinárodním kontextu

This diploma thesis focuses on the auditing profession and status of auditors in the Czech Republic in an international context. The thesis examines the role of auditors in society, the regulation of the auditing profession, the activities of the Chamber of Auditors of the Czech Republic, and the current challenges affecting the performance of auditing activities. The thesis analyses the legal framework of auditing in the Czech Republic, particularly Act No. 93/2009 Coll., on Auditors, and Act No. 563/1991 Coll., on Accounting, including changes related to the amendment of mandatory audit thresholds effective from 2026. The thesis also includes an analysis of selected open data provided by the Chamber of Auditors of the Czech Republic related to the auditing profession in the Czech Republic. A significant part of the thesis is devoted to the future of the auditing profession, especially the impact of digitalization, artificial intelligence, ESG reporting, and changing requirements for both professional and personal competencies of auditors. The conclusion presents recommendations aimed at increasing the attractiveness of the auditing profession and strengthening its social position.