{"id":7376,"date":"2015-10-30T13:45:59","date_gmt":"2015-10-30T13:45:59","guid":{"rendered":"http:\/\/kltaudit.sk\/?page_id=7376"},"modified":"2016-04-25T16:00:53","modified_gmt":"2016-04-25T16:00:53","slug":"predpisy-v-oblasti-auditu","status":"publish","type":"page","link":"https:\/\/kltaudit.sk\/en\/predpisy-v-oblasti-auditu\/","title":{"rendered":"Audit"},"content":{"rendered":"<p><strong>\u00a0<\/p>\n<h2>Audit regulations<\/h2>\n<p><\/strong><br \/>\n<\/p>\n<p><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2015\/423\/\" target=\"_blank\">Act No. 423\/2015 Coll. on Statutory Audit and on amendments and supplements to Act No. 431\/2002 Coll. on Accounting, as amended<\/a><br \/>\n<\/p>\n<p><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2007\/540\/20140101\" target=\"_blank\">Act No. 540\/2007 Coll. on Auditors, Audit and Oversight of the Audit Performance, and on amendments and supplements to Act No. 431\/2002 Coll. on Accounting, as amended<\/a><br \/>\n<\/p>\n<p><a href=\"http:\/\/www.udva.sk\/index.php?option=com_content&amp;view=article&amp;id=191&amp;Itemid=54\" target=\"_blank\">International Standards on Auditing (ISA)<\/a><br \/>\n<\/p>\n<p><a href=\"http:\/\/www.skau.sk\/page.php?id=35\" target=\"_blank\">Code of Ethics<\/a><br \/>\n<\/p>\n<p><strong>\u00a0<\/p>\n<h2>European Union legislation:<\/h2>\n<p><\/strong><\/p>\n<p><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32006L0043&#038;qid=1461592540314&#038;from=EN\" target=\"_blank\">Directive 2006\/43\/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78\/660\/EEC and 83\/349\/EEC and repealing Council Directive 84\/253\/EEC<\/a><br \/>\n<\/p>\n<p><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32014R0537&#038;qid=1461592658434&#038;from=EN\" target=\"_blank\">Regulation (EU) No. 537\/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding the statutory audit of public-interest entities and repealing Commission Decision 2005\/909\/EC<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0 Audit regulations Act No. 423\/2015 Coll. on Statutory Audit and on amendments and supplements to Act No. 431\/2002 Coll. on Accounting, as amended Act No. 540\/2007 Coll. on Auditors, Audit and Oversight of the Audit Performance, and on amendments and supplements to Act No. 431\/2002 Coll. on Accounting, as amended International Standards on Auditing [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - 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