The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Clarity project was in progress between 2003 and 2009. It was aimed at clearing standards, increasing clarity and facilitating their interpretation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75951 |
| Date | January 2009 |
| Creators | Konětopský, Filip |
| Contributors | Králíček, Vladimír, Dubský, Jaroslav |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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