könyvvizsgatóval

Könyvvizsgáló is the Hungarian term for a statutory auditor. A könyvvizsgáló is a certified professional who examines a company's financial statements to ensure they are accurate and comply with relevant accounting standards and laws. Their primary role is to provide an independent opinion on whether the financial statements present a true and fair view of the company's financial position and performance.

The tasks of a könyvvizsgáló include planning and executing an audit, assessing internal controls, verifying financial transactions, and identifying any material misstatements or irregularities. They analyze financial data, review accounting records, and gather sufficient appropriate audit evidence. Based on their findings, they issue an audit report, which is often included in the company's annual financial statements. This report is crucial for stakeholders such as investors, creditors, and regulatory bodies, as it provides assurance about the reliability of the financial information.

To become a könyvvizsgáló in Hungary, individuals must typically hold a university degree in economics or a related field, complete a rigorous professional qualification program, and pass a state examination. They must also maintain their professional competence through ongoing training. The profession is regulated by the Chamber of Hungarian Auditors (Magyar Könyvvizsgálói Kamara), which sets ethical standards and oversees the conduct of its members. A könyvvizsgáló must act with integrity, objectivity, and professional skepticism throughout their work.