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Hajasoft

Audit

Audit of annual accounting statement – whom is obliged to have annual statement audited.

In §19 in law of accounting (LoA) is stated only auditing of individual annual accounting statement. In LoA in § 22 paragraph 13 and § 22a paragraph 5 is stated who and under what conditions is one obliged to have consolidated annual accounting statement audited.

- Obligation of having annual accounting statement audited according to § 19 paragraph 1 LoA has:
- Limited company, joint stock company and cooperative, if to the day, to which is annual statement compiled and for directly foregoing accounting period

WILL SATISFY AT LEAST TWO OF GIVEN CONDITIONS:

1. total amount of assets is more than 1 000 000 €,
(it is the sum of assets BRUTTO from balance sheet)
2. net turnover is more than 2 000 000 €,
(to NETT TURNOVER are counted outputs stated in account groups: 60, 64, and 66)
3. average calculated amount of employees will be more than 30 employees.
(This is a characteristic, which is found according to statistical methods and it is used in personnel.)

- Business company and cooperative, which shares were accepted for trading at controlled market. Business company is joint stock company, limited company, commandite and public company. 

- Accounting units, which are obliged according to the individual law

e.g.: foundation, different chambers, Slovak radio, Slovak television, non-profit organizations, if they fulfill given conditions, towns and other accounting units

- Accounting unit, which compiles annual accounting statement according to the § 17a (according to IFRS)

e.g.: bank, branch office of foreign bank, Export-import bank of Slovak republic, asset management company, branch office of asset management company, insurance company (except health insurance company), branch office of foreign insurance company, Slovak office of insurers, reinsurance company, branch office of foreign reinsurance company, pension fund management company, supplementary pension fund management company, Stock Exchange, Railways of Slovak republic, and great business companies, which fulfill criteria given in § 17a paragraph 2 LoA

- Accounting unit, which is maternal accounting unit and which is obliged to compile consolidated annual accounting statement, which fulfills size criteria according to § 22 paragraph 10. 


As an auditor I am providing mostly these auditing services:

- Audit of business companies
- Audit of the towns and cities economy

Audit of business companies

I am providing mostly these AUDITING SERVICES:

- Audit of individual annual statement
- Audit of consolidated annual statement
- Audit or control of double-entry bookkeeping
- Audit or control of single-entry bookkeeping
- Audit, control or other reassuring services – some areas of double-entry bookkeeping, single-entry bookkeeping, taxes and likewise
- Audit of annual report and consolidated annual report, elaboration of material, reviews and tables for compiling consolidated annual accounting statement of maternal company.