Právní aspekty externího auditu veřejných financí v České republice a ve Spolkové republice Německo

This bachelor’s thesis examines the legal aspects of external auditing of public finances in the Czech Republic and the Federal Republic of Germany. It compares the legislative frameworks, institutional structures, and competences of the supreme audit institutions in both countries. The analysis identifies significant differences for example, in the scope of audit mandates and the mechanisms ensuring these bodies’ independence. The thesis concludes that divergences in legal regulation affect the effectiveness of audit activities and the level of public oversight of financial management. Its originality and added value lie in the comparative approach, which enables the formulation of recommendations for improving the Czech legal framework for external public-finance auditing based on German experience. In doing so, the work enriches understanding in the fields of public finance, external auditing of public finances, and law.