The following information was submitted:
Transactions: INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
Transactions ID Number: 19-896
Full Name: Jiøí Strouhal
Position: Senior Lecturer
Age: ON
Sex: Female
Address: University of Economics Prague, Dept of Financial Accounting and Auditing, W. Churchill Square 4, 130 67 Prague 3
Country: CZECH REPUBLIC
Tel: +420224095794
Tel prefix:
Fax:
E-mail address: strouhal@vse.cz
Other E-mails:
Title of the Paper: Auditing of SMEs: Issues Caused by International Harmonization of Financial Reporting (From Czech Perspective)
Authors as they appear in the Paper: Libuše Müllerová, Marie Paseková, Jiøí Strouhal, Adela Deaconu, Bohuslava Knapová, Dana Dvoøáková
Email addresses of all the authors: muller@vse.cz, pasekova@fame.utb.cz, strouhal@vse.cz, adela.deaconu@econ.ubbcluj.ro, knapova@vse.cz, ddvorak@vse.cz
Number of paper pages: 8
Abstract: 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.
Keywords: Auditing, SMEs, Czech Republic, measurement, financial statements, harmonization.
EXTENSION of the file: .pdf
Special (Invited) Session: Audit Specifics for SME Businesses in Czech Republic
Organizer of the Session: 202-136
How Did you learn about congress:
IP ADDRESS: 85.72.230.4
