The Quality of Audit Services in the Visegrad Countries

Kvalita auditorských služeb v zemích Visegrádu

Marek Jošt

Český finanční a účetní časopis, 2015, vol. 2015, issue 3, 118-142

Abstract: The article focuses on legislative regulation of the quality assurance system of audit services provided by auditors and audit firms operating in the Czech Republic, the Slovak Republic, Poland and Hungary. These countries form an alliance of states called the Visegrad Four (hereinafter also the V4), which was established on 1st February 1991 as the original Visegrad Three. The cooperation in terms of the auditing profession takes form of annual meetings of front representatives of audit chambers of these countries to address current issues in the field of auditing. The main part of the article illustrates how quality assurance system works in each country, of what quality the services provided by auditors are, what criteria supervisors use to measure quality and whether individual V4 states meet the requirements resulting from EU regulation. Last but not least, it provides an international comparison.

Keywords: Quality assurance system; Public Interest Entities; Visegrad Four; Systém zajištění kvality; Subjekty veřejného zájmu; Visegrádská čtyřka (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.453

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