Audit projektů public-private partnerships

The dissertation thesis provides a comparison of approaches to the audit - compliance audit, performance audit and financial audit, on example of PPP project. The fact that the border between both parties of PPP project can not be generally defined provides space for the comparison of audit in the public and private sector. The topicality of the theme is given the fiscal problems not only in European countries, where most countries are looking for a way of extending the budget constraint to private sector engagement in the form of PPP projects. Therefore, PPP projects in the world are increasingly popular form of financing. Each includes every new minister of finance includes PPP projects as a possible source of budget. PPP projects, however, represent a huge, long-term investment, that large amounts of money are invested over long time periods. Large fiscal risk would occur in the corrupt environment, with a real threat of government failure, where the supplier has better information through a quasi-monopoly position and large fiscal risks. This risk persists many years and is associated with the provision of large state guarantees in an uncertain economic and societal benefit, taking place to constrain the budget for future generations. PPP project can be agreed only if resources are used efficiently in accordance with societal consensus and the pace of economic growth and public revenue consistently exceeds the real interest rate on public debt. Therefore, PPP projects in the world are increasingly popular form of financing.The fact that this form of financing should be transparent among other things, regularly audited.