Audit Documentation According To The International Standards In Slovakia
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In the presented article, we are dealing with one of the precondition for the successful functioning of the organization, which is an information system. The Accounting is its main part. Economic, social and political changes, that Slovak Republic went through in the last decade, also require changes and developoment of the information systems, even the changes in the accounting in accordance with international standards set by the European Union. From the perspective of the state, it is important to check the accuracy of the accounting information of the individual organizations, as these constitute a substantial part of tax renenue in public finances. Control is provided by a financial audit, and is considered as an effective tool for verification of the accuracy and evidency.
Audit requires a methodical approach, which is defined by the International Accounting Standards.
We are dealing with one of the attributes of the financial audit, called the audit documentation, in this article.
International Federation oF Accountants (IFAC), 2014. Guide of international guidelines on Quality Control, Auditing, Review, Other Assurance Services. 2014.ISBN: 978-1-60815-185-1
Kareš, L. 2015. The Theory of Audit. Bratislava : Wolters Kluwer.2015. ISBN 978-80-8168-149-3
Kareš, L. 2010. Auditing. Bratislava : Iura Edition. 2010. ISBN 978-80-8078-334-1
Štangová, N, Víghová, A, Kirsanov, S, Safonov, E., 2016. The application of international standards of quality control of audit. Bratislava :,The school of Economics and Management of Public Aministration in Bratislava, 2016. ISBN 978-80-89654-27-7
Act no. 431/2002,on accounting, as amended
Act no.369/1990, on Municipalities, as amended
Act no. 583/2004,on financial rules of local government, as amended
