The Municipality Economic Review by Auditor or by Regional Authority?

Petra Baranová ()
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Petra Baranová: University of Economics, Prague

Chapter Chapter 43 in New Trends in Finance and Accounting, 2017, pp 461-471 from Springer

Abstract: Abstract This paper is focused on economic review carried by an auditor or by a regional authority in the Czech Republic. The first part of paper summarizes basic terms, legislation and procedures. The second part contains statistics provided by Ministry of Finance in the Czech Republic. The proportion between auditor and regional authority is analysed according to the various aspects.

Keywords: Municipality audit; Municipality economic review; Public sector entities; Accounting; Czech auditing standard no. 52 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_43

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DOI: 10.1007/978-3-319-49559-0_43

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