Přezkoumání hospodaření územních samosprávných celků z pohledu auditora

This diploma thesis is concerned with the issue of review of the management of territorial self-governing units, more specifically municipalities, from an auditor’s point of view. The theoretical part defines the role of territorial self-governing units within the public sector of the Czech Republic. Furthermore, specifics of economic activities of territorial self-governing units are covered, mainly in the areas connected with subjects of review mentioned in the theoretical-practical part of the thesis. The theoretical part also includes theoretical introduction to subjects of review and processes of review of the management of territorial self-governing units from an auditor’s point of view, including a delineation of auditor’s role within this contract. The theoretical part is followed up by the theoretical-practical part, which applies and further extends theoretical knowledge with the goal of creating exemplary procedures aimed at verifying selected subjects of review in accordance with requirements of Act No. 420/2004 Sb., on the Review of Economic Management of Territorial Self-Governing Units and Voluntary Associations of Municipalities.