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Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic
[Srovnání kontroly kvality práce auditorů v České a Slovenské republice]

Author

Listed:
  • Jana Gebauerová

Abstract

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.

Suggested Citation

  • Jana Gebauerová, 2013. "Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic [Srovnání kontroly kvality práce auditorů v České a Slovenské republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 128-136.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:360
    DOI: 10.18267/j.cfuc.360
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    More about this item

    Keywords

    Supervision; Public-interest entities; International standards on auditing; Dohled; Subjekty veřejného zájmu; Mezinárodní auditorské standardy;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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