Graduation theses treats of evolution of the legal regulations of auditing in the Czech republic from first regulation of Ministry of Finance no. 63/1989 Sb. to the draft law of auditors which results from Directive 2006/43/EC. Fundamental part of the theses is concentrated on the law no. 254/2000 Sb., of auditors and of change of law no. 165/1998 Sb., as amended by the subsequent acts, and on the act draw of auditors which implements the requirements of the Directive above mentioned to the Czech legal order (the theses is based on the text which was put to Chamber of Deputies of the Parliament of the Czech republic as a parliament print no. 517/0). However previous Czech and actual European legal regulations of auditing is also mentioned.