Mezinárodní auditorské standardy pro řízení kvality auditorských zakázek a v auditorských společnostech (ISQM a jeho implementace)

The subject of the thesis is the newly adopted international auditing standards for quality management of audit engagements ISQM 1, ISQM 2 and revised ISA 220. The thesis describes these standards, however, the most important is a questionnaire survey on the readiness of audit firms in the context of these standards, which were adopted in the Czech Republic effective as of 15. 12. 2022. The result of the questionnaire survey is the finding that at the turn of May and June 2022, 68 % of statutory auditors and audit firms were familiar with the new standards, however, only some of them were already preparing for their implementation. The survey also shows that auditors are rather sceptical about the introduction of the new standards as most of them consider audit quality as an unchangeable element.