Kategorizace účetních jednotek a limity pro povinný audit: komparativní pohled na malé podniky v EU

The bachelor’s thesis analyzes the categorization of accounting entities and the thresholds for mandatory audits in the member states of the European Union, with a focus on small enterprises. Its aim is to assess differences in the implementation of Directive 2013/34/EU, as amended by Directive (EU) 2023/2775, and to evaluate the impact of increasing financial thresholds on the scope of mandatory audits. The thesis includes a comparative analysis of 27 European Union member states, a statistical comparison of mean and median values, and a model estimate of the decline in the number of audited entities. While the average thresholds in the European Union increased by approximately 30 % and the median by more than 33 %, the Czech Republic raised its thresholds by roughly 242 %, which can be regarded as a significant change in the regulatory framework. The model estimate of the decline in the scope of mandatory audits in the Czech Republic ranges approximately between 43 % and 51 %. The results confirm that, even within a unified European framework, the scope of mandatory audits remains significantly influenced by national regulatory policy.