Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic
The supervision of the quality of auditors' activities in the Czech and Slovak Republic has developed in different directions even though the default Act of 1989 for this profession was identical. The Czech approach was more aimed at the restriction of undesirable behavior of auditors the Slovak approach focused more on the rectification. For further development of the supervision of quality in the Czech Republic, it would be particularly suitable more effective quality control of auditors. Furthermore, the experience of public-interest entities in which be included entities with a turnover or assets above a certain limit should be involved, including organizational units of foreign entities. The supervision of the quality of auditors' work in these entities should remain the restrictive one.
Year of publication: |
2013
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Authors: | Gebauerová, Jana |
Published in: |
Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2013.2013, 4
|
Publisher: |
Vysoká Škola Ekonomická v Praze |
Subject: | Supervision | Dohled | Mezinárodní auditorské standardy | International Standards on Auditing | Public-interest entities | Subjekty veřejného zájmu |
Saved in:
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