Odborné a osobnostní předpoklady pro vstup do auditorské profese

The diploma thesis deals with the personality and professional requirements needed for the profession of an auditor in the Czech Republic. The introduction is focused on a brief historical overview of the origination of this professional field, on both, global and national level with the goal to obtain a better understanding of the importance of the audit profession. The present form of audit field is defined, further in the thesis, supplemented by the development of the number of auditors since the foundation of the Chamber of Auditors of the Czech Republic to the present day. The second chapter analyses the supranational character of the audit, followed by a review of the auditing profession in Czech legislation, with special concern on the recognition of exams by the Chamber of Auditors of the Czech Republic in relation to other professional and educational institutions. The fourth chapter discusses personal qualifications for the job performance based on the Code of Ethics, supplemented by general psychological prerequisites for the job performance of auditor of international companies and of Czech audit firms. The fifth chapter breaks down the professional expectations of the profession of auditor based on international studies applied to students of universities of economics. In the practical part were determined hypotheses based on which, the perception of professional and requirements for the profession of the auditor were analyzed. For this purpose, a questionnaire survey was carried out among students of universities and a sample of auditors and assistants of auditors registered within the Chamber of Auditors of the Czech Republic. In the end, the results were compared and several steps were recommended to increase the interest of students in the auditing profession.