Účetnictví účetních a auditorských společností

The bachelor thesis deals with accounting and auditing companies with a focus on their accounting. The beginning of the thesis is devoted to the definition of accounting units and basic accounting principles from the Accounting Act. Subsequently, the text briefly deals with the description of external accounting, its advantages and disadvantages. Then it moves on to the accounting and auditing companies themselves. It focuses on a description of their activities, the legal regulation and the specifics of their accounting. In the practical part, the specifics are illustrated with the example of a particular company. It also examines whether accounting and auditing companies publish their financial statements in the form required by the Accounting Act. A great importance is placed on compliance with the disclosure obligation itself.