Könyvvizsgálati helyzetkép, a könyvvizsgálat minőségének mérése - nemzetközi kitekintés = Audit status, the measurement of audit quality - international perspectives

Absztrakt

The audit profession plays a very important role in curbing the black market,
reduce tax avoidance, in addition to ensuring the supply of essential therefore
to ensure audit quality as well. The provisions of the Directive 2014/56 / EU,
according to evaluate the work of the auditors responsible for public oversight. An
audit quality control must always be based on risk, investors must be proportionate
to the risk and the size of orders. Considered to be a risk factor for low commission
fee, which might carry deterioration in the quality of the audit, but not a sufficient depth of knowledge of international financial reporting standards (IFRS) and other international accounting standards (IAS) also means a serious threat. Our study - beyond the domestic audit position report - summarizing the results of international research which related to the rotation of audit, as well as show the way of the fundamental objective of our research: to measure the quality of the audit and setting up our own model.