Ekonomický pohled na transferové ceny se zřetelem na účetnictví a audit

The diploma thesis deals with the issue of transfer pricing with economic perspective and withregard to accounting and audit. The thesis is structured into seven chapters, where the view oftax, accounting and audit is described. The tax perspective works primarily with the legislativeframework and sets the arm’s length principle. The accounting perspective explains the effectof transfer pricing on the financial statements and notes and the overall impact on users offinancial statements. The modification of audit opinion is the main part of the chapter, whichreflects audit approach to the thesis issue. The diploma thesis is supplemented with the historyof transfer pricing, transfer pricing methods and also with the EU perspective. A comprehensiveexample is given in the last chapter, which gives a complex view of the selected company.