The Audit of Public Interest Entities in the Spotlight European Union

Audit subjektů veřejného zájmu v centru pozornosti Evropské unie

Václav Černý and Jaroslava Roubíčková

Český finanční a účetní časopis, 2014, vol. 2014, issue 2, 146-151

Abstract: The article introduces the current Directive of the European Parliament and of the Council 2006/43 of 17 May 2006 on statutory audits of annual accounts and consolidated accounts and the Regulation of the European Parliament and the Council N. 537/2014 of 16 April 2014 on specific requirements regarding statutory audit of the public interest. N. 537/2014 Regulation should enter into force on 16 June 2016 Both standards are expressing increased interest of the European Union on the issue of the audit and in particular the audit of public interest entities.

Keywords: audit; public interest entities; the European Union; subjekty veřejného zájmu; Evropská unie (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.402

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