könyvvizsgálatot

Könyvvizsgálat, commonly translated as auditing, is a systematic and independent examination of financial statements and related documentation of an entity. The primary purpose of a könyvvizsgálat is to express an opinion on whether the financial statements present a true and fair view of the entity's financial position, performance, and cash flows, in accordance with applicable accounting standards. This process involves reviewing accounting records, internal controls, and conducting tests to gather sufficient and appropriate audit evidence.

The könyvvizsgálat is typically performed by qualified and independent auditors, who are often certified public accountants or chartered accountants. They follow established auditing standards and procedures to ensure the reliability and accuracy of their findings. The scope of the audit can vary depending on the size and complexity of the entity, as well as regulatory requirements. It can include examining revenue recognition, expense recording, asset valuation, and liabilities.

The outcome of a könyvvizsgálat is usually a written audit report, which is made public in many cases, especially for publicly traded companies. This report provides stakeholders, such as investors, creditors, and regulatory bodies, with assurance regarding the credibility of the financial information. It helps in making informed economic decisions and maintaining confidence in the financial markets. In Hungary, the term könyvvizsgálat refers specifically to the statutory audit of financial statements.