Articles

The Auditing System in Hungary

Published:
2020-08-21
Authors
View
Keywords
License

Copyright (c) 2015 College of Szolnok

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How To Cite
Selected Style: APA
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
Abstract

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.