Entry into the audit profession in the context of legislative changes

Vstup do auditorské profese v kontextu legislativních změn

Libuše Müllerová and Marek Jošt

Český finanční a účetní časopis, 2016, vol. 2016, issue 3, 39-58

Abstract: In the introduction, the article summarizes legislative development in the area of the entry into the audit profession in the Czech Republic in the years 1993 - 2015 with particular emphasis on exams recognition of Chamber of Auditors of the Czech Republic in relation to other professional and educational institutions, especially in relation to public higher education institutions. In the following parts of the article, the history of the Chamber is mentioned, the examination system, its development and the rules for recognition of examinations passed in other professional and educational institutions are described in detail. The most significant organizations the Chamber cooperates closely with are described briefly. The article includes a short comparison of conditions of entry into the audit profession with other countries. In conclusion, the article analyzes if mitigation of the requirements for candidates for the audit profession has led to increase in attractiveness of the profession in the form of increase of the number of applications for exams recognition and the number of auditors registered by the Chamber, especially after the amendment to the Auditors Act 2009.

Keywords: Audit; Audit examination; Chamber of Auditors; Recongnition of exams; Auditorská zkouška; Komora auditorů; Uznávání zkoušek (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.479.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.479.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2016:y:2016:i:3:id:479:p:39-56

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.479

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().