Přezkum hospodaření územních samosprávných celků

The diploma thesis is focused on the review of the management of territorial self-governing units. Its goal is not only to present the management review, but also to show how the entire process takes place and what is subject to verification by the auditor. In addition, the thesis also tries to point out the most frequent mistakes and shortcomings on the part of territorial self-governing units in individual areas. The theoretical part first deals with the public sector with a focus on territorial self-government and its specifications in terms of management. Furthermore, the work examines the management of territorial self-governing units, including a comparison with the audit of financial statements, with an emphasis on the subject, aspects and procedure of the review. The practical part is divided according to the phases of the management review. First, the introductory procedures are dealt with, then the course of the management review, where the individual subjects subject to verification are analyzed. This is followed by the conclusion of the management review, the report on its result, which contains everything, and there is also a mention of the auditor's file.