Vol. 8 No. 2 (2015)

The Auditing System in Hungary

Published August 21, 2020
pdf (Magyar)


Petrányi, A., & Túróczi, I. (2020). The Auditing System in Hungary. Economica, 8(2), 21–30. https://doi.org/10.47282/ECONOMICA/2015/8/2/4570

The auditing work goes back several decades in Hungary. Following the change of the political and economic regime the professional auditing of tax returns of companies and the discovery of mistakes and deliberate errors became necessary in the emerging market economy. Auditing - apart from the supervision of enterprises - includes the examination of the utilization of competition resources and the authentication of accounts. The auditors strive to ensure the purity
of entrepreneurial public life. It is an important fact from the point of view of judging this work that the auditors are not official people, they do their work as entrepreneurs and are liable for its accuracy with all their assets.