Slovak Audit Firms and their Membership in a Network
Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood...
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| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/26/shsconf_appsconf2021_02001.pdf |
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doaj-d6a5029a29d443d19e574103d2c356012021-07-15T06:54:44ZengEDP SciencesSHS Web of Conferences2261-24242021-01-011150200110.1051/shsconf/202111502001shsconf_appsconf2021_02001Slovak Audit Firms and their Membership in a NetworkDomaracká Denisa0Antalová Renáta1University of Economics in Bratislava, Department of Accounting and AuditingUniversity of Economics in Bratislava, Department of Accounting and AuditingStatutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood as one of the results of globalization that allows an increasing possibility of cooperation at the international level. Our goal is to clarify the state of audit firms operating in the audit networks. To achieve the goal, it was necessary to choose a purposeful work methodology and research methods, based primarily on the analysis of data from the list of the audit firms.https://www.shs-conferences.org/articles/shsconf/pdf/2021/26/shsconf_appsconf2021_02001.pdf |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Domaracká Denisa Antalová Renáta |
| spellingShingle |
Domaracká Denisa Antalová Renáta Slovak Audit Firms and their Membership in a Network SHS Web of Conferences |
| author_facet |
Domaracká Denisa Antalová Renáta |
| author_sort |
Domaracká Denisa |
| title |
Slovak Audit Firms and their Membership in a Network |
| title_short |
Slovak Audit Firms and their Membership in a Network |
| title_full |
Slovak Audit Firms and their Membership in a Network |
| title_fullStr |
Slovak Audit Firms and their Membership in a Network |
| title_full_unstemmed |
Slovak Audit Firms and their Membership in a Network |
| title_sort |
slovak audit firms and their membership in a network |
| publisher |
EDP Sciences |
| series |
SHS Web of Conferences |
| issn |
2261-2424 |
| publishDate |
2021-01-01 |
| description |
Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood as one of the results of globalization that allows an increasing possibility of cooperation at the international level. Our goal is to clarify the state of audit firms operating in the audit networks. To achieve the goal, it was necessary to choose a purposeful work methodology and research methods, based primarily on the analysis of data from the list of the audit firms. |
| url |
https://www.shs-conferences.org/articles/shsconf/pdf/2021/26/shsconf_appsconf2021_02001.pdf |
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AT domarackadenisa slovakauditfirmsandtheirmembershipinanetwork AT antalovarenata slovakauditfirmsandtheirmembershipinanetwork |
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