EN

Quality assurance system

The quality assurance system shall identify whether auditors performing audit activities comply with Act on auditors No.93/2009, the auditing standards referred to in Section 18, the Code of Ethics and internal regulations of the Chamber; and directly applicable European Union legislation governing specific requirements regarding statutory audit of public-interest entities.

 The quality assurance system involves inspections of quality organised and managed by:

  • The Control Committee of the Board (inspection of quality in auditors/audit firms which audit public interest entities); and
  • The Supervisory Committee of the Chamber (inspection of quality of auditors/audit firms which do not audit public interest entities)

Plan of inspections

In each calendar half-year, the Chamber presents a proposed plan for the performance of quality inspections organised and managed by the Supervisory Committee to the Board. In the proposed plan, the Chamber lists the name of the auditor for which the quality inspection is planned, name or names of quality inspectors authorised to perform the quality inspection, name of the head of the control group and date of the commencement of the quality inspection.

The Board prepares the plan of quality inspections by the Control Committee and Supervisory Committee to meet the following criteria:

The quality assurance system shall meet the following criteria:

  • Is independent from inspected auditors;
  • Is subject to public oversight;
  • The inspection of quality is performed by a quality inspector while meeting the conditions stipulated by the Act on Auditors; and
  • The performance of the quality inspection is determined pursuant to a risk analysis

In preparing the plan of inspections, the Board takes into account the plan presented by the Chamber. The overall plan of quality inspections includes the auditor for which the quality inspection is planned, name or names of quality inspectors authorised to perform the quality inspection, name of the head of the control group and date of the commencement of the quality inspection. The Control Committee presents this plan to the Presidium for approval.

Employess/quality inspectors of the Public Audit Oversigh Board

Name

Function

Ing. Michal Brandejs

inspector

Ing. Jiří Diepolt

inspector

Ing. Veronika de Abreu

inspector

Ing. Miluše Pavingerová

inspector

RNDr. Eva Racková, CISA

inspector, chief office manager

Ing. Zuzana Sedláková

inspector

Mgr. et Mgr. Martina Smetanová

inspector

Ing. Jana Švenková

inspector