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  • Small-and-Medium Sized Enterprises represent the most important group within national economies. Paper deals with the auditing issues in these companies from the Czech Republic firstly introducing the accounting and auditing legislature in the country. Starting with the general issues dealing with the requirements of SMEs’ owners, paper discusses the measurement issues from the perspective of owner and manager. The crucial part of this paper is focused on the inaccuracies found during the auditing process in these companies.
  • Small-and-Medium Sized Enterprises represent the most important group within national economies. Paper deals with the auditing issues in these companies from the Czech Republic firstly introducing the accounting and auditing legislature in the country. Starting with the general issues dealing with the requirements of SMEs’ owners, paper discusses the measurement issues from the perspective of owner and manager. The crucial part of this paper is focused on the inaccuracies found during the auditing process in these companies. (en)
Title
  • Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective)
  • Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective) (en)
skos:prefLabel
  • Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective)
  • Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective) (en)
skos:notation
  • RIV/70883521:28120/11:43865227!RIV12-GA0-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika
  • 3
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 187474
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/11:43865227
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Auditing, SMEs, Czech Republic, measurement, financial statements, harmonization. (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV
  • [86AB78196A42]
http://linked.open...i/riv/nazevZdroje
  • International Journal of Mathematical Models and Methods in Applied Science
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 5
http://linked.open...iv/tvurceVysledku
  • Dvořáková, Dana
  • Deaconu, Adela
  • Knapová, Bohuslava
  • Müllerová, Libuše
  • Paseková, Marie
  • Strouhal, Jiří
issn
  • 1998-0140
number of pages
http://localhost/t...ganizacniJednotka
  • 28120
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