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The Audit of Public Interest Entities in the Spotlight European Union
[Audit subjektů veřejného zájmu v centru pozornosti Evropské unie]

Author

Listed:
  • Václav Černý
  • Jaroslava Roubíčková

Abstract

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 regarding statutory audit of the public interest. N. 537/2014 Regulation should enter into force on 16 June 2016 Both standards are expressing increased interest of the European Union on the issue of the audit and in particular the audit of public interest entities.

Suggested Citation

  • Václav Černý & Jaroslava Roubíčková, 2014. "The Audit of Public Interest Entities in the Spotlight European Union [Audit subjektů veřejného zájmu v centru pozornosti Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 146-151.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:2:id:402:p:146-151
    DOI: 10.18267/j.cfuc.402
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    More about this item

    Keywords

    audit; public interest entities; the European Union; subjekty veřejného zájmu; Evropská unie;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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