SHS Web Conf.
Volume 115, 2021Current Problems of the Corporate Sector 2021
|Number of page(s)||7|
|Section||Current Financial Problems of the Corporate Sector|
|Published online||14 July 2021|
Slovak Audit Firms and their Membership in a Network
University of Economics in Bratislava, Department of Accounting and Auditing, 852 35 Bratislava, Slovakia
* Corresponding author: firstname.lastname@example.org
Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood as one of the results of globalization that allows an increasing possibility of cooperation at the international level. Our goal is to clarify the state of audit firms operating in the audit networks. To achieve the goal, it was necessary to choose a purposeful work methodology and research methods, based primarily on the analysis of data from the list of the audit firms.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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