Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective)
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43865227" target="_blank" >RIV/70883521:28120/11:43865227 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Auditing of SMEs: Issues caused by international harmonization of financial reporting (from Czech perspective)
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Mathematical Models and Methods in Applied Science
ISSN
1998-0140
e-ISSN
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Volume of the periodical
5
Issue of the periodical within the volume
3
Country of publishing house
GB - UNITED KINGDOM
Number of pages
7
Pages from-to
517-524
UT code for WoS article
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EID of the result in the Scopus database
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