Audit účetní závěrky při přeměnách

The master's thesis deals with the audit of financial statements within the processes of corporate transformations. The aim of the thesis is to analyze the specifics of audit verification during transformations and to evaluate selected aspects of audit practice among transformations implemented in the Czech Republic. The theoretical part defines the types of transformations, their legal and accounting framework, and subsequent audit procedures, with a special emphasis on the final financial statements, the opening balance sheet, the valuation of assets, deferred tax, and the formulation of the auditor's opinion. The empirical part analyzes a dataset of 3,649 transformations implemented between 2013 and 2022. An audit was identified in approximately 34% of the transformations in the dataset, with differing audit coverage rates between the final financial statements and the opening balance sheet. In terms of the type of transformation, mergers by acquisition, spin-offs by acquisition, and spin-offs with the creation of a new company dominate. The audit market for transformations is highly concentrated. The Big 4 firms cover over 48% of the total net assets audited by firms. Geographical analysis revealed that audit firms exhibit a higher degree of Prague orientation, whereas sole practitioners operate predominantly as regional specialists.