What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?
This study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed. It was further found that notifications to the tax authorities were relatively more frequent for audits that focused...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2021-11-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/artkey/acu-202105-0004_what-factors-increase-the-impact-of-the-sao-s-audit-activity-and-the-amount-of-audited-expenditures-within-the.php |
| _version_ | 1818407581830348800 |
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| author | Jan Buček |
| author_facet | Jan Buček |
| author_sort | Jan Buček |
| collection | DOAJ |
| description | This study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed. It was further found that notifications to the tax authorities were relatively more frequent for audits that focused on a longer period of time and that proportion of audit reports referring to Act No. 563/1991 Coll., Act on Accounting, is decreasing. The analysis of the Czech Supreme Audit Office also revealed that the audits for which the government imposed a remedial measure were not more expensive than those for which no government remedies were imposed. The author recommends the Czech Supreme Audit Office to continue to step up its efforts to reduce audits of formal deficiencies and to establish an independent advisory body for the evaluation of objections to audit protocols. Both content analysis and regression analysis were used as scientific methods here. The regression models were focused on variables increasing the amount of audited expenditure under the mandate of 115 Supreme Audit Institutions. |
| first_indexed | 2024-12-14T09:30:07Z |
| format | Article |
| id | doaj.art-bc5a34dbfddd42f08399d2bd4c359d73 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-14T09:30:07Z |
| publishDate | 2021-11-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-bc5a34dbfddd42f08399d2bd4c359d732022-12-21T23:08:06ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102021-11-0169557959410.11118/actaun.2021.052acu-202105-0004What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?Jan Buček0Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, nám. Winstona Churchilla 1938/4, 130 67 Praha 3-Žižkov, Czech RepublicThis study within the Czech Supreme Audit Office found that a relatively greater media impact had audits of the Czech Supreme Audit Office in which a criminal notification was filed. It was further found that notifications to the tax authorities were relatively more frequent for audits that focused on a longer period of time and that proportion of audit reports referring to Act No. 563/1991 Coll., Act on Accounting, is decreasing. The analysis of the Czech Supreme Audit Office also revealed that the audits for which the government imposed a remedial measure were not more expensive than those for which no government remedies were imposed. The author recommends the Czech Supreme Audit Office to continue to step up its efforts to reduce audits of formal deficiencies and to establish an independent advisory body for the evaluation of objections to audit protocols. Both content analysis and regression analysis were used as scientific methods here. The regression models were focused on variables increasing the amount of audited expenditure under the mandate of 115 Supreme Audit Institutions.https://acta.mendelu.cz/artkey/acu-202105-0004_what-factors-increase-the-impact-of-the-sao-s-audit-activity-and-the-amount-of-audited-expenditures-within-the.phpsaisaoaudit actionaudit reportimpact of audit activityimpact of audit activity on media |
| spellingShingle | Jan Buček What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis sai sao audit action audit report impact of audit activity impact of audit activity on media |
| title | What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? |
| title_full | What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? |
| title_fullStr | What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? |
| title_full_unstemmed | What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? |
| title_short | What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI? |
| title_sort | what factors increase the impact of the sao s audit activity and the amount of audited expenditures within the mandate of the sai |
| topic | sai sao audit action audit report impact of audit activity impact of audit activity on media |
| url | https://acta.mendelu.cz/artkey/acu-202105-0004_what-factors-increase-the-impact-of-the-sao-s-audit-activity-and-the-amount-of-audited-expenditures-within-the.php |
| work_keys_str_mv | AT janbucek whatfactorsincreasetheimpactofthesaosauditactivityandtheamountofauditedexpenditureswithinthemandateofthesai |