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Audit quality in the Czech Republic with a focus on auditors of public interest entities

Kvalita auditu v České republice se zaměřením na auditory subjektů veřejného zájmu

Michal Šindelář -Libuše Müllerová

Český finanční a účetní časopis, 2021, vol. 2021, issue 4

Abstract: The article deals with the issue of audit quality of auditors of public interest entities in the Czech Republic. The research is based on publicly available data published by the Public Audit Oversight Board and data available in the Register of Auditors published on the website of the Chamber of Auditors of the Czech Republic. The analysis is based on data from the Public Audit Oversight Board among 2017-2020, while the fines imposed on auditors are analyzed among 2019-2021. The number of inspections carried out by the Public Oversight Board is relatively stable, with an increase in the ratio of total findings to total completed inspections in 2019. The amount of the average fine imposed in 2020 also increased significantly.

Keywords: Audit quality; Public Audit Oversight Board; Auditors of Public Interest Entities; Public interest entities; Kvalita auditu; Rada pro veřejný dohled nad auditem; Auditoři subjektů veřejného zájmu; Subjekty veřejného zájmu (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2021
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Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3

DOI: 10.18267/j.cfuc.565

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Handle: RePEc:prg:jnlcfu:v:2021:y:2021:i:4:id:565