Prehľad vecnej pôsobnosti orgánov nezávislej finančnej kontroly štátov Vyšehradskej skupiny
Overview of Material Scope of Independent Financial Audit Bodies in the Visegrad Group
Author(s): Martin BoďaSubject(s): Public Administration, Government/Political systems, Political economy, Public Finances
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: independent financial audit; the Supreme Audit Office of the Slovak Republic; the (Czech) Supreme Audit Office; the (Polish) Supreme Audit Office; the (Hungarian) State Audit Office;
Summary/Abstract: he article focuses upon the regulation of activities of the independent institutions being in charge of the state audit of public finance management in the four countries of the Visegrad Group and upon the compatibility of their material scope with the conclusions and principles contained in the 1977 Lima Declaration of Guidelines on Auditing Precepts. In the article there is a set of criteria for comparing the material scope of independent audit institutions and on its basis there is an overview of factors for financial audit as implemented in the countries of the Visegrad Group. It may help when evaluating the activities of the Supreme Audit Office of the Slovak Republic, the (Czech) Supreme Audit Office, the (Polish) Supreme Audit Office and the (Hungarian) State Audit Office.
Journal: Auspicia
- Issue Year: 2013
- Issue No: 1
- Page Range: 29-40
- Page Count: 12
- Language: Slovak