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Slovak Audit Firms and their Membership in a Network

SHS Web of Conferences, 2021, Vol.115, p.2001 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202111502001

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  • Title:
    Slovak Audit Firms and their Membership in a Network
  • Author: Domaracká, Denisa ; Antalová, Renáta
  • Kmety Barteková, M. ; Raková, M. ; Trúchliková, M. ; Hrušovská, D.
  • Subjects: Accounting firms ; Audits
  • Is Part Of: SHS Web of Conferences, 2021, Vol.115, p.2001
  • 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.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2261-2424
    ISSN: 2416-5182
    EISSN: 2261-2424
    DOI: 10.1051/shsconf/202111502001
  • Source: EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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