Černý, Václav; Roubíčková, Jaroslava - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 146-151
The article introduces the current Directive of the European Parliament and of the Council 2006/43 of 17 May 2006 on statutory audits of annual accounts and consolidated accounts and the Regulation of the European Parliament and the Council N. 537/2014 of 16 April 2014 on specific requirements...