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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Autor principal:	Jan Buček
Formato:	article
Lenguaje:	EN
Publicado:	Mendel University Press 2021
Materias:	sai sao audit action audit report impact of audit activity impact of audit activity on media Agriculture S Biology (General) QH301-705.5
Acceso en línea:	https://doaj.org/article/bc5a34dbfddd42f08399d2bd4c359d73
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spelling	oai:doaj.org-article:bc5a34dbfddd42f08399d2bd4c359d732021-11-08T10:29:12ZWhat Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?1211-85162464-831010.11118/actaun.2021.052https://doaj.org/article/bc5a34dbfddd42f08399d2bd4c359d732021-11-01T00:00:00Zhttps://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.phphttps://doaj.org/toc/1211-8516https://doaj.org/toc/2464-8310This 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.Jan BučekMendel University Pressarticlesaisaoaudit actionaudit reportimpact of audit activityimpact of audit activity on mediaAgricultureSBiology (General)QH301-705.5ENActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 69, Iss 5, Pp 579-594 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	sai sao audit action audit report impact of audit activity impact of audit activity on media Agriculture S Biology (General) QH301-705.5
spellingShingle	sai sao audit action audit report impact of audit activity impact of audit activity on media Agriculture S Biology (General) QH301-705.5 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?
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.
format	article
author	Jan Buček
author_facet	Jan Buček
author_sort	Jan Buček
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_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_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_sort	what factors increase the impact of the sao's audit activity and the amount of audited expenditures within the mandate of the sai?
publisher	Mendel University Press
publishDate	2021
url	https://doaj.org/article/bc5a34dbfddd42f08399d2bd4c359d73
work_keys_str_mv	AT janbucek whatfactorsincreasetheimpactofthesaosauditactivityandtheamountofauditedexpenditureswithinthemandateofthesai
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What Factors Increase the Impact of the SAO's Audit Activity and the Amount of Audited Expenditures Within the Mandate of the SAI?

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